https://www.taxtmi.com/caselaws?id=409311 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to allow the deduction under section 80JJAA. It was held that the Assessing Officer is obligated to assess the correct income and permit legitimate deductions, even if not initially claimed. Appellate authorities were deemed to have the authority to consider claims not in the original return. The principle of consistency in allowing deductions in subsequent years was also emphasized. The revenue's appeal was found to lack merit, and the decision was pronounced on 28.06.2021. en-us Mon, 28 Jun 2021 00:00:00 +0530 Sat, 03 Jul 2021 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409311 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to allow the deduction under section 80JJAA. It was held that the Assessing Officer is obligated to assess the correct income and permit legitimate deductions, even if not initially claimed. Appellate authorities were deemed to have the authority to consider claims not in the original return. The principle of consistency in allowing deductions in subsequent years was also emphasized. The revenue's appeal was found to lack merit, and the decision was pronounced on 28.06.2021. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409311