https://www.taxtmi.com/caselaws?id=307217 The tribunal allowed the assessee to claim deduction under section 80-IA in returns filed under section 153A, even though not originally claimed, emphasizing the assessee's eligibility and rejecting the Revenue's arguments against fresh claims or deductions. The tribunal upheld the principles set by the Supreme Court, affirming the validity of the deduction claimed post the due date specified under section 139. The tribunal dismissed the Revenue's contentions regarding treating returns filed under section 153A as belated, directing the Assessing Officer to assess the deduction's entitlement on its merits. en-us Tue, 22 Feb 2022 00:00:00 +0530 Tue, 28 Mar 2023 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307217 The tribunal allowed the assessee to claim deduction under section 80-IA in returns filed under section 153A, even though not originally claimed, emphasizing the assessee's eligibility and rejecting the Revenue's arguments against fresh claims or deductions. The tribunal upheld the principles set by the Supreme Court, affirming the validity of the deduction claimed post the due date specified under section 139. The tribunal dismissed the Revenue's contentions regarding treating returns filed under section 153A as belated, directing the Assessing Officer to assess the deduction's entitlement on its merits. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307217