Section 80JJAA Deduction Claim Must Be Evaluated on Merits, Despite Absence in Original or Revised Return.

Section 80JJAA Deduction Claim Must Be Evaluated on Merits, Despite Absence in Original or Revised Return. https://www.taxtmi.com/highlights?id=62303 Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT en-us Sat, 05 Mar 2022 12:20:41 +0530 Sat, 05 Mar 2022 12:20:41 +0530 TaxTMI RSS Generator Section 80JJAA Deduction Claim Must Be Evaluated on Merits, Despite Absence in Original or Revised Return. https://www.taxtmi.com/highlights?id=62303 Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT Highlights Income Tax Sat, 05 Mar 2022 12:20:41 +0530 https://www.taxtmi.com/highlights?id=62303