https://www.taxtmi.com/caselaws?id=781920 ITAT Hyderabad held that the assessee was not entitled to deduction under s.80-IA when the claim was made for the first time in the return filed pursuant to notice under s.153A, after completion of the original assessment under s.143(3). For AY 2016-17, the assessment was a completed scrutiny assessment as on the date of search, and no s.80-IA claim was made in the original return under s.139(1). Applying its earlier decisions in the assessee's own cases for AYs 2013-14 to 2015-16, the ITAT dismissed the appeal. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781920 ITAT Hyderabad held that the assessee was not entitled to deduction under s.80-IA when the claim was made for the first time in the return filed pursuant to notice under s.153A, after completion of the original assessment under s.143(3). For AY 2016-17, the assessment was a completed scrutiny assessment as on the date of search, and no s.80-IA claim was made in the original return under s.139(1). Applying its earlier decisions in the assessee's own cases for AYs 2013-14 to 2015-16, the ITAT dismissed the appeal. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781920