https://www.taxtmi.com/highlights?id=69149 Deduction u/s. 80JJAA - claim made was disallowed to the assessee because it was not included in the return of income filed by the assessee - Assessee did not have the opportunity to raise the contention before the AO as its return was processed by CPC, Bangalore and intimation was issued u/s. 143(1) and, therefore, the assessee had no opportunity to make a fresh claim by way of filing a revised return before the CPC, Bangalore since the process is completed. The claim made by the assessee at the first appellate stage is an allowable claim. - AT en-us Mon, 10 Apr 2023 11:40:09 +0530 Mon, 10 Apr 2023 11:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69149 Deduction u/s. 80JJAA - claim made was disallowed to the assessee because it was not included in the return of income filed by the assessee - Assessee did not have the opportunity to raise the contention before the AO as its return was processed by CPC, Bangalore and intimation was issued u/s. 143(1) and, therefore, the assessee had no opportunity to make a fresh claim by way of filing a revised return before the CPC, Bangalore since the process is completed. The claim made by the assessee at the first appellate stage is an allowable claim. - AT Highlights Income Tax Mon, 10 Apr 2023 11:40:09 +0530 https://www.taxtmi.com/highlights?id=69149