Powers of ITAT in dealing with the claim otherwise than by revised return - whether claim not allowed in...

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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