36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT
138 Taxmann.com 416High Court2022#5043 most cited
What is 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT authority for?
An assessee is not eligible for a deduction under Section 80IB(10) if such deduction was not claimed in the original return of income, even if a claim was sought to be admitted based on a Supreme Court decision.
23
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.
Also referred to as
Plastiblends India Ltd. v. Addl.CIT · Section 80A(5) · Section 80IB(10) · claim in original return · deduction not claimed · Tribunal decision · Gujarat High Court
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Issues it is cited on
Judgments citing 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT
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