https://www.taxtmi.com/highlights?id=59551 Income from pension fund u/s 10(23AAB) - CIT(A) admitted the fresh claim - Claim of exemption when the income is taxable u/s 44 - If the assessee failed to revise its claim by way of revised return of income, for any reason whatsoever, the assessee is not estopped to make correct claim by way of revised computation. The revised claim can be entertained in appellate proceedings. We find no infirmity in the action of CIT(A) to allow revised enhanced claim. - AT en-us Mon, 06 Sep 2021 11:26:04 +0530 Mon, 06 Sep 2021 11:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59551 Income from pension fund u/s 10(23AAB) - CIT(A) admitted the fresh claim - Claim of exemption when the income is taxable u/s 44 - If the assessee failed to revise its claim by way of revised return of income, for any reason whatsoever, the assessee is not estopped to make correct claim by way of revised computation. The revised claim can be entertained in appellate proceedings. We find no infirmity in the action of CIT(A) to allow revised enhanced claim. - AT Highlights Income Tax Mon, 06 Sep 2021 11:26:04 +0530 https://www.taxtmi.com/highlights?id=59551