https://www.taxtmi.com/caselaws?id=352315 The court dismissed the appeal, affirming that the revised return filed under Section 139(5) was valid and replaced the original return. Consequently, the assessee's claim for deduction under Section 10BA, not included in the revised return, was not entertained. The court held that Section 80A(5) applied, requiring the claim to be in the return under consideration by the Assessing Officer, which was the revised return. en-us Tue, 24 Oct 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352315 The court dismissed the appeal, affirming that the revised return filed under Section 139(5) was valid and replaced the original return. Consequently, the assessee's claim for deduction under Section 10BA, not included in the revised return, was not entertained. The court held that Section 80A(5) applied, requiring the claim to be in the return under consideration by the Assessing Officer, which was the revised return. Case-Laws Income Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352315