https://www.taxtmi.com/caselaws?id=470701 A revised return may correct an omission to claim rebate under section 87A where the original return omitted that claim. The notes distinguish precedent involving conversion of positive returned income into a loss return as inapplicable to a correction seeking an available rebate. Denial of the rebate while processing the revised return was therefore unsustainable, and the taxpayer was entitled to claim the section 87A rebate through the revised return. 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 A revised return may correct an omission to claim rebate under section 87A where the original return omitted that claim. The notes distinguish precedent involving conversion of positive returned income into a loss return as inapplicable to a correction seeking an available rebate. Denial of the rebate while processing the revised return was therefore unsustainable, and the taxpayer was entitled to claim the section 87A rebate through the revised return. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470701