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2021 (11) TMI 639 - HC - Income TaxDeduction u/s 10A - whether the appellant assessee could make a claim for deduction other than by filing a revised return? - HELD THAT:- We are of the view that acceptance of the case of assessee u/s 10 A by the CIT(Appeals), without there being a revised return is illegal and untenable. The expression of the Standing Counsel in the judgment GOETZE (INDIA) LIMITED VERSUS COMMISSIONER OF INCOME-TAX [2006 (3) TMI 75 - SUPREME COURT] is clear to the point that without a revised return by the Assessee the claims cannot be modified. Hence ground interference against the order under appeal is made out. The questions of law are answered in favour of Revenue and against the Assessee.
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