2023 (1) TMI 127

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..... ome as shown in the original return of income filed u/s 139(1) of the Act, wherein, similar claim for deduction u/s 80IA(4) was made and this claim was came to be dismissed by this Tribunal in assessee s own case [ 2017 (4) TMI 1608 - ITAT PUNE] Once again, the above said claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A of the Act. .....

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..... A of the Income Tax Act, 1961 ( the Act ) including the income as shown in the original return of income filed u/s 139(1) of the Act, wherein, similar claim for deduction u/s 80IA(4) was made and this claim was came to be dismissed by this Tribunal in assessee s own case vide ITA No.377/PUN/2015 decided on 06.04.2017. Once again, the above said claim for deduction u/s 80IA(4) was also made even in .....

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