https://www.taxtmi.com/caselaws?id=471387 Deduction under Section 80JJAA may be considered as a fresh appellate claim even where it was omitted from the return of income and Form 10DA was not filed with that return. Non-compliance with those procedural requirements alone does not resolve entitlement. The Assessing Officer must verify whether the substantive statutory conditions are fulfilled and allow the deduction if eligibility is established. en-us Tue, 15 Oct 2024 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471387 Deduction under Section 80JJAA may be considered as a fresh appellate claim even where it was omitted from the return of income and Form 10DA was not filed with that return. Non-compliance with those procedural requirements alone does not resolve entitlement. The Assessing Officer must verify whether the substantive statutory conditions are fulfilled and allow the deduction if eligibility is established. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471387