https://www.taxtmi.com/highlights?id=42076 Allowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of income - such claim cannot be shut out for all times to come, merely because it is raised for the first time before the appellate authority without resorting to revising the return before the assessing officer. en-us Tue, 16 Oct 2018 09:49:22 +0530 Tue, 16 Oct 2018 09:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42076 Allowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of income - such claim cannot be shut out for all times to come, merely because it is raised for the first time before the appellate authority without resorting to revising the return before the assessing officer. Highlights Income Tax Tue, 16 Oct 2018 09:49:22 +0530 https://www.taxtmi.com/highlights?id=42076