https://www.taxtmi.com/caselaws?id=791188 An assessee's alternate claim for deduction under section 10A was allowed despite the original return claiming section 10B, because the requisite Form 56F was furnished during assessment and STPI registration was on record. Earlier scrutiny assessments had already accepted the same eligibility on identical facts, and no material showed that those allowances were or revised. On that basis, the Revenue could not take a contrary view in a later year merely because the original return used a different exemption claim. The commentary emphasises that assessment proceedings aim to determine the correct tax liability in accordance with law. en-us Thu, 16 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791188 An assessee's alternate claim for deduction under section 10A was allowed despite the original return claiming section 10B, because the requisite Form 56F was furnished during assessment and STPI registration was on record. Earlier scrutiny assessments had already accepted the same eligibility on identical facts, and no material showed that those allowances were or revised. On that basis, the Revenue could not take a contrary view in a later year merely because the original return used a different exemption claim. The commentary emphasises that assessment proceedings aim to determine the correct tax liability in accordance with law. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791188