Tag: claim of exemption

CIT-A not to reject new claims made first time on the ground that it was not raised before AO. Litigants can also forget vital issues while filing appeal – ITAT

CIT-A not to reject new claims made first time on the ground that it was not raised before AO. Litigants can also forget vital issues while filing appeal – ITAT ABCAUS Case Law Citation: ABCAUS 1179 (2017) (03) ITAT Assessment Year : 2009-10 Date/Month of Pronouncement: March, 2017 …

Granting exemption not claimed in return of income-Reservation of Supreme Court in Goetze India Ltd case is applicable to AO not to appellate authority

In a recent judgment, ITAT Jaipur while allowing assessee’s claim of exemption u/s 11 held that the Supreme Court decision in Goetze India Ltd. vs. CIT  that assessee was not entitled to claim exemption which was not made in the return was applicable to AO and not to the appellate authority. Case …
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