https://www.taxtmi.com/highlights?id=40496 Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and claim of deduction has to be considered only and only on the basis of income computed for filing return u/s 153A en-us Tue, 24 Jul 2018 08:51:24 +0530 Tue, 24 Jul 2018 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40496 Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and claim of deduction has to be considered only and only on the basis of income computed for filing return u/s 153A Highlights Income Tax Tue, 24 Jul 2018 08:51:24 +0530 https://www.taxtmi.com/highlights?id=40496