FAIVELEY TRANSPORT TECHNOLOGIES INDIA PVT. LTD.,HOSUR vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 1598/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Oct 2024AY 2018-19
Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)
For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 143(3)Section 263Section 80
80A, which is applicable for deductions to be claimed u/s 80C to 80U in computing total income, states the following:
"Where the assessee fails to make a claim in his return of income for any deduction under section 104 or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the heading "C.-Deductions
