https://www.taxtmi.com/caselaws?id=368817 The Tribunal allowed the appeal in part, directing the Assessing Officer to grant the enhanced deduction under Section 80IA(4) to the assessee. The Tribunal held that the additional claim should be considered based on judicial precedents and clarified that the appellate authority can adjudicate additional claims even without a revised return. However, the addition on account of non-reconciliation of the closing balance was upheld. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 13 Oct 2018 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368817 The Tribunal allowed the appeal in part, directing the Assessing Officer to grant the enhanced deduction under Section 80IA(4) to the assessee. The Tribunal held that the additional claim should be considered based on judicial precedents and clarified that the appellate authority can adjudicate additional claims even without a revised return. However, the addition on account of non-reconciliation of the closing balance was upheld. Case-Laws Income Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368817