Powers of ITAT in dealing with the claim otherwise than by ...

Case Laws Income Tax

September 15, 2022

Powers of ITAT in dealing with the claim otherwise than by revised return - whether claim not allowed in the assessment proceedings be allowed during the appellate proceedings? - Denial of claim of exemption u/s 10(38) as assessee did not claim deduction - Contention of revenue rejected - AO directed to consider the issue and decide - AT

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Powers of ITAT in dealing with the claim otherwise than by ...

Case Laws Income Tax

September 15, 2022

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