Entitlement to deduction U/s 54 - Assessing Officer cannot ...

Income Tax

November 30, 2015

Entitlement to deduction U/s 54 - Assessing Officer cannot allow deduction claimed during the course of assessment proceedings, it can be claimed only in revised return filed before him. The assessee’s return was belated, which cannot be revised under the law. - AT

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Entitlement to deduction U/s 54 - Assessing Officer cannot ...

Income Tax

November 30, 2015

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