Held that claim of capital loss did not form part of the original return or the revised return, it could still be considered, if the relevant material was available on the records of, either the appellate authorities or, on remand, the Assessing Officer. The Tribunal found that the relevant material qua the claim made by the assessee under section 80IB(10) is  placed on record by the assessee during the assessment proceedings ; therefore, the view of the Commissioner (Appeals) is  upheld and the matter is  directed for re-examination by the Assessing Officer. (AY.2008-09 to 2010-11)