https://www.taxtmi.com/caselaws?id=793487 A deduction claim under section 54 was treated as unavailable when it was not raised in the return of income or during assessment proceedings; the Tribunal noted that Goetze India limits the Assessing Officer's power, but does not itself create a basis to entertain a fresh claim absent an earlier claim on record. The section 50C capital gains issue was remitted for verification and recomputation because the stamp valuation and property value required factual examination, and the Assessing Officer did not respond to the remand request. The appellate order was sustained, with the deduction disallowed and the remand upheld. en-us Wed, 10 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793487 A deduction claim under section 54 was treated as unavailable when it was not raised in the return of income or during assessment proceedings; the Tribunal noted that Goetze India limits the Assessing Officer's power, but does not itself create a basis to entertain a fresh claim absent an earlier claim on record. The section 50C capital gains issue was remitted for verification and recomputation because the stamp valuation and property value required factual examination, and the Assessing Officer did not respond to the remand request. The appellate order was sustained, with the deduction disallowed and the remand upheld. Case-Laws Income Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793487