REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

5) and section 80AC to deny such claims on the ground that, as per the provisions of section 80AC, where the assessee fails to make any claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the Head ‘C- Deductions