https://www.taxtmi.com/highlights?id=48971 Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the alternate claim of expenses incurred during the year under consideration for the first time under 153A proceedings as the provisions applicable in return filed u/s 139(1) would also continue to apply in the case of a return filed u/s 153A - duly allowable en-us Wed, 28 Aug 2019 17:24:46 +0530 Wed, 28 Aug 2019 17:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48971 Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the alternate claim of expenses incurred during the year under consideration for the first time under 153A proceedings as the provisions applicable in return filed u/s 139(1) would also continue to apply in the case of a return filed u/s 153A - duly allowable Highlights Income Tax Wed, 28 Aug 2019 17:24:46 +0530 https://www.taxtmi.com/highlights?id=48971