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2013 (12) TMI 477 - AT - Income TaxDeduction u/s 10A - Held that:- The assessing officer could not entertain the claim made by the assessee otherwise than through a revised return, nothing prevented the learned Commissioner of Income-tax(Appeals) from considering the claim of the assessee, which the assessee had specifically, raised in its ground of appeal - This decision of Hon'ble Apex Court is limited to the power of assessing authorities for considering a claim made by the assessee which was originally not there in the return - The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - Decided against Revenue.
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