Tag: revised computation

There is no bar to a taxpayer for making a claim by a letter without filing a revised return in a case u/s 143(3) of the Act – ITAT In a recent judgment, ITAT Rajkot has held that there is no bar to a taxpayer for making a …

Revised computation of deduction u/s 10A of the Income Tax Act, 1961 permissible having regard to Section 10A (5) and Section 80A(5) of the Act ABCAUS Case Law Citation: ABCAUS 2736 (2019) (01) HC Important Case Laws Cited/relied upon: Goetze (India) Ltd. Vs. Commissioner of Income Tax (2006) …