https://www.taxtmi.com/caselaws?id=471860 Undisputed substantive eligibility for a Section 80JJAA deduction should prevail over a technical return-processing default where the deduction was allowed in preceding and succeeding assessment years. Denial solely on that processing defect is inappropriate; the jurisdictional Assessing Officer must rectify the CPC intimation and complete a fresh assessment rather than reject an otherwise eligible claim. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 22 Sep 2026 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471860 Undisputed substantive eligibility for a Section 80JJAA deduction should prevail over a technical return-processing default where the deduction was allowed in preceding and succeeding assessment years. Denial solely on that processing defect is inappropriate; the jurisdictional Assessing Officer must rectify the CPC intimation and complete a fresh assessment rather than reject an otherwise eligible claim. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471860