https://www.taxtmi.com/caselaws?id=462607 The ITAT Pune held that the assessee qualified for deduction under section 80IA(4) as a solid waste management company, despite not originally claiming the deduction in the return filed under section 139(1). The tribunal found that the assessee's processing of fly ash (a by-product from coal-fired power stations) into Pozzocrete constituted solid waste management, as it involved supervised handling of waste material from generation to disposal. The CIT(A) correctly assumed jurisdiction to entertain the fresh claim during scrutiny assessment. The AO's denial was overturned, and the assessee's appeal was allowed. en-us Wed, 24 Oct 2018 00:00:00 +0530 Thu, 03 Jul 2025 20:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462607 The ITAT Pune held that the assessee qualified for deduction under section 80IA(4) as a solid waste management company, despite not originally claiming the deduction in the return filed under section 139(1). The tribunal found that the assessee's processing of fly ash (a by-product from coal-fired power stations) into Pozzocrete constituted solid waste management, as it involved supervised handling of waste material from generation to disposal. The CIT(A) correctly assumed jurisdiction to entertain the fresh claim during scrutiny assessment. The AO's denial was overturned, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462607