https://www.taxtmi.com/highlights?id=65098 Deduction u/s 80IA(4)(iv)(a) - deduction was inadvertently not claimed in the return of income filed - In our considered view, if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may be possible, then the same represents the legislative intent. Here, section 80A(5) of the Act states that for an assessee to be able to make a claim under Chapter -VI of the Act, such a claim has to be made in the return of income. - Fresh claim was rightly denied - AT en-us Sat, 13 Aug 2022 11:26:19 +0530 Sat, 13 Aug 2022 11:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65098 Deduction u/s 80IA(4)(iv)(a) - deduction was inadvertently not claimed in the return of income filed - In our considered view, if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may be possible, then the same represents the legislative intent. Here, section 80A(5) of the Act states that for an assessee to be able to make a claim under Chapter -VI of the Act, such a claim has to be made in the return of income. - Fresh claim was rightly denied - AT Highlights Income Tax Sat, 13 Aug 2022 11:26:19 +0530 https://www.taxtmi.com/highlights?id=65098