Assessment proceedings u/s 153A - claim of deduction u/s 80GGB ...

Income Tax

May 18, 2016

Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of assessment allowed - deduction not claimed before completion of assessment disallowed - AT

View Source

← Previous Next →

Assessment proceedings u/s 153A - claim of deduction u/s 80GGB ...

Income Tax

May 18, 2016

You may also like:

Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT

Assessment in pursuance of research u/s 153A - It is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment - HC

Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC

Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the...

Deduction u/s 80IA - Fresh claim in the return of income filed pursuant to notice u/s 153A - Once the assessment proceedings have attained finality, then the additions...

Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy...

Penalty u/s 271(1)(c) - Assessee in this case has never revised its return during the period prescribed u/s 139(1) rather withdrew the claim during assessment...

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

Deduction u/s 10B denied - alternative claim of deduction u/s 10A was not entertained by the CIT(A) primarily for the reason that the assessee had not claimed the same...

In view of the second proviso to Section 153A(1), once assessment gets abated, it is open for the assessee to lodge a new claim in a proceeding under Section 153A(1)...

Quick Updates: