HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

801B assessee had to make the claim of impugned deduction in the Return of Income. It means to claim Deduction under Chapter VIA under the heading "C.-Deductions in respect of certain incomes the Assessee has to claim the deduction in the Return of Income. 7.6 The Hon'ble High Court of Kerala in the case of Kuthuparamba Range Kalluchethu

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

disallowed even prior to 2018. Relevanit extract of the order is as under: The Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of India 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under: Quote, 5. As per this provision, where the assessee fails to make a claim in his return of income