Tag: chapter via

ITAT allows deduction for employment of new workmen u/s 80JJAA by way of submission despite not filing revised return of income.  In a recent judgment, ITAT Rajkot has upheld the order of the CIT(A) allowing deduction respect of employment of new workmen u/s. 80JJAA claimed by way of …

Penalty confirmed for filing revised return claiming bogus deductions under Chapter VIA with the intention of claiming illegal refund. In a recent judgment, the ITAT Amritsar has confirmed the penalty for filing revised returns claiming bogus deductions under various sections of Chapter VIA and also claiming loss on …