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2017 (6) TMI 604 - HC - Income TaxDeduction u/s 80IB (10) - Claim not made in original return or even the revised return - Held that:- The claim made by the assessee company does not form part of the original return or even the revised return, it could still be considered, if, the relevant material was available on record, either by the appellate authorities, (which includes both the CIT (A) and the Tribunal) by themselves, or on remand, by the Assessing Officer. In the instant case, the Tribunal, on perusal of the record, found that the relevant material qua the claim made by the assessee company under Section 80IB (10) was placed on record by the assessee company during the assessment proceedings and therefore, it deemed it fit to direct its reexamination by the Assessing Officer. In our opinion, the view taken by the Tribunal is unexceptionable and therefore, does not merit any interference. View taken by the Tribunal is unexceptionable and therefore, does not merit any interference.
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