https://www.taxtmi.com/caselaws?id=467656 A deduction claim under Chapter VI-A is not barred merely because it was omitted from the return of income, and the first appellate authority should entertain and examine such an additional claim when raised during appeal. The Tribunal applied the co-terminus powers of the appellate authority and treated the assessee's section 80JJAA claim as maintainable. However, allowability of the deduction depended on verification of the relevant quantum and satisfaction of the statutory conditions, which had not been examined at assessment. The matter was therefore sent back to the Assessing Officer for limited verification of eligibility and computation. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 28 Mar 2026 11:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467656 A deduction claim under Chapter VI-A is not barred merely because it was omitted from the return of income, and the first appellate authority should entertain and examine such an additional claim when raised during appeal. The Tribunal applied the co-terminus powers of the appellate authority and treated the assessee's section 80JJAA claim as maintainable. However, allowability of the deduction depended on verification of the relevant quantum and satisfaction of the statutory conditions, which had not been examined at assessment. The matter was therefore sent back to the Assessing Officer for limited verification of eligibility and computation. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467656