https://www.taxtmi.com/caselaws?id=470701 Rebate under section 87A omitted from an original return may be claimed through a revised return where the omission is an error capable of correction. The restriction on revising a return to convert positive returned income into a loss return does not apply to a revised claim for an omitted rebate. Denial of the section 87A rebate while processing a valid revised return is unsustainable, and the taxpayer is entitled to the rebate. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 04 Aug 2026 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470701 Rebate under section 87A omitted from an original return may be claimed through a revised return where the omission is an error capable of correction. The restriction on revising a return to convert positive returned income into a loss return does not apply to a revised claim for an omitted rebate. Denial of the section 87A rebate while processing a valid revised return is unsustainable, and the taxpayer is entitled to the rebate. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470701