https://www.taxtmi.com/caselaws?id=466130 Assesses that in proceedings under assessments arising from searches, a return filed in response to notice under the relevant provisions is to be treated as an original return where the abated assessment is revived, permitting taxpayers to lodge fresh claims in abated assessments; consequence: additional claims made in the response return are maintainable. Clarifies that admissibility of Chapter VI-A deductions depends on claim being made in that return filed within the prescribed time, and where so claimed the statutory prerequisite is fulfilled; consequence: a fresh Chapter VI-A claim in a timely-filed response return meets the requirement for admitance, subject to merit of eligibility. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sun, 25 Jan 2026 21:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466130 Assesses that in proceedings under assessments arising from searches, a return filed in response to notice under the relevant provisions is to be treated as an original return where the abated assessment is revived, permitting taxpayers to lodge fresh claims in abated assessments; consequence: additional claims made in the response return are maintainable. Clarifies that admissibility of Chapter VI-A deductions depends on claim being made in that return filed within the prescribed time, and where so claimed the statutory prerequisite is fulfilled; consequence: a fresh Chapter VI-A claim in a timely-filed response return meets the requirement for admitance, subject to merit of eligibility. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466130