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| DATE: | August 13, 2008 (Date of publication) |
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In Goetze v. CIT 284 ITR 323 (SC) the Supreme Court held that the assessee was not entitled to claim a deduction by way of a letter filed before the AO without filing a revised return. However, this judgement is limited to the power of the AO to entertain a claim for deduction otherwise than by revised return and does not impinge on the power of the Tribunal to entertain the claim by way of an additional ground.
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