https://www.taxtmi.com/caselaws?id=369437 The Tribunal allowed the appeal, granting the assessee the deduction of Rs. 1,00,000 under Section 80C, despite the invalidation of the revised return. The decision emphasized the importance of assessing the correct income as per the provisions of the Act, even if the claim was not made in the original return, in line with the CBDT Circular No. 14 and relevant judicial precedents. en-us Wed, 24 Oct 2018 00:00:00 +0530 Sat, 27 Oct 2018 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369437 The Tribunal allowed the appeal, granting the assessee the deduction of Rs. 1,00,000 under Section 80C, despite the invalidation of the revised return. The decision emphasized the importance of assessing the correct income as per the provisions of the Act, even if the claim was not made in the original return, in line with the CBDT Circular No. 14 and relevant judicial precedents. Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369437