https://www.taxtmi.com/caselaws?id=432380 A claim for deduction under section 80IA(4) could not be entertained in a return filed under section 153A where the same deduction had already been claimed in the original return under section 139(1) and earlier rejected in the assessee's own case. The Tribunal treated the prior adverse decision as decisive and held that repetition of the same claim in the later return did not change its position. The deduction was therefore rejected, and the related ground of appeal was dismissed. en-us Fri, 30 Dec 2022 00:00:00 +0530 Tue, 03 Jan 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432380 A claim for deduction under section 80IA(4) could not be entertained in a return filed under section 153A where the same deduction had already been claimed in the original return under section 139(1) and earlier rejected in the assessee's own case. The Tribunal treated the prior adverse decision as decisive and held that repetition of the same claim in the later return did not change its position. The deduction was therefore rejected, and the related ground of appeal was dismissed. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432380