IT deduction cannot be claimed during re-assessment if not claimed in original assessment proceedings
Last updated: 28 July 2021
Court :
ITAT Bangalore
Brief :
In GMR Infrastructure Ltd. v. the Deputy Commissioner of Income Tax [ITA No. 1036 of 2017 decided on July 6, 2021] GMR Infrastructure Ltd. ("the Appellant") filed an appeal against order by ITAT, Bangalore w.r.t. to the issue that whether the Appellant is entitled to raise a fresh claim during the assessment proceeding under Section 153A of the Income Tax Act, 1961 ("IT Act") pursuant to search action under Section 132 of the IT Act.
Citation :
ITA No. 1036 of 2017 decided on July 6, 2021
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Bimal Jain
Published in Income Tax
Views : 146
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