https://www.taxtmi.com/caselaws?id=357322 Where the original return had only been processed under section 143(1), a claim for deduction in reassessment based on the same STPI unit and the same profits could not be rejected merely because the assessee had earlier mentioned the wrong deduction provision. The earlier claim under section 10B did not prevent consideration of eligibility under section 10A, because the reassessment return was filed within time and the issue was not a fresh independent claim after scrutiny assessment. The matter was remitted to the AO to examine the deduction claim on merits in accordance with law. en-us Tue, 19 Dec 2017 00:00:00 +0530 Wed, 21 Mar 2018 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357322 Where the original return had only been processed under section 143(1), a claim for deduction in reassessment based on the same STPI unit and the same profits could not be rejected merely because the assessee had earlier mentioned the wrong deduction provision. The earlier claim under section 10B did not prevent consideration of eligibility under section 10A, because the reassessment return was filed within time and the issue was not a fresh independent claim after scrutiny assessment. The matter was remitted to the AO to examine the deduction claim on merits in accordance with law. Case-Laws Income Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357322