11 December 2009
if assesse claim the deduction under wronge sec in return but evidance are in favour than ao can reject the claim on that ground . any case law are there
11 December 2009
Claim under wrong section will be disallowed because there is no documentary proof to substantiate the claim. Like wise deduction for which documentary evidence are with the assessee, but not claimed under the related section through the return of income also will not be considered because the assessee had not claimed it in the return.