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2023 (1) TMI 127 - AT - Income TaxDeduction u/s 80IA(4) - claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A - HELD THAT:- As appellant had filed the return of income in response to notice u/s 153A of the Income Tax Act, 1961 (‘the Act’) including the income as shown in the original return of income filed u/s 139(1) of the Act, wherein, similar claim for deduction u/s 80IA(4) was made and this claim was came to be dismissed by this Tribunal in assessee’s own case [2017 (4) TMI 1608 - ITAT PUNE] Once again, the above said claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A of the Act. For the reasons stated in the order of the Tribunal (supra), the claim for deduction u/s 80IA(4) cannot be accepted. Accordingly, the grounds of appeal filed by the assessee stand dismissed. Appeal filed by the assessee stands dismissed.
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