The Income Tax Officer Versus M/s. Device Driven (India) Pvt. Ltd. - Income Tax - ITAT COCHIN - Tri - Deduction u/s 10A - Held that - The assessing officer could not entertain the claim made by the assessee otherwise than through a revised return, nothing prevented the learned Commissioner of Income-tax(Appeals) from considering the claim of the assessee, which the assessee had specifically, raised in its ground of appeal - This decision of Hon ble Apex Court is limited to the power of assessing................................... Income Tax - Case Laws
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