Can you make fresh claim for deduction otherwise than by filing a revised return?

2
966
Print Friendly, PDF & Email

The answer is in negative  by Supreme Court in Goetze (India ) Ltd. vs. CIT [2006] 284 ITR 323 (SC) which held  that if assessee did not claim the deduction or exemption in return, the claim can not be made to A.O without filing revised return. The decision of the Apex Court was as  under The question raised…

This content is for annual and Semi Annual members only.
Log In Register

Comments are closed.