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

ITAT Rules: Exemption Claim u/s 10(38) Can Be Considered in Appeal Without Revised Return.

September 15, 2022

Case Laws Income Tax AT

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 ...

ITAT Rules: Exemption Claim u/s 10(38) Can Be Considered in Appeal Without Revised Return.

September 15, 2022

Case Laws Income Tax AT

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