https://www.taxtmi.com/caselaws?id=425882 The Tribunal dismissed all three appeals for the assessment years 2012-13, 2013-14, and 2014-15, upholding the CIT(A)'s order. The Tribunal emphasized that claims for deductions under section 80P must be made in the return of income as per section 80A(5) and that procedural lapses in filing revised computations during assessment proceedings cannot rectify this statutory requirement. The appeals were dismissed on both procedural and substantive grounds, with the Tribunal emphasizing the plain and unambiguous language of the statute. en-us Wed, 13 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425882 The Tribunal dismissed all three appeals for the assessment years 2012-13, 2013-14, and 2014-15, upholding the CIT(A)'s order. The Tribunal emphasized that claims for deductions under section 80P must be made in the return of income as per section 80A(5) and that procedural lapses in filing revised computations during assessment proceedings cannot rectify this statutory requirement. The appeals were dismissed on both procedural and substantive grounds, with the Tribunal emphasizing the plain and unambiguous language of the statute. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425882