Held that S. 80A(5) mandates the claim of relevant deduction in the return of income itself, whether under S. 139(1) or S. 139(4), assessee having neither made the claim for deduction under S. 80-IA(4) in the original return nor in any revised return and made the claim for the first time before the CIT(A) as an additional ground sans any return, said claim is not admissible. Followed, PCIT v. Wipro Ltd. (2022) 446 ITR 1 (SC) and Commr. of Customs (Import) v. Dilip Kumar & Co. (2018) 95 taxmann.com 327 (SC). (AY.2013-14)
BSC C & C Joint Venture v. ACIT (2025) 237 TTJ 377(Delhi)(Trib)
S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-Claim was not made in the return-Additional ground before CIT(A)-The disputed claim of deduction under S. 80-IA(4) was neither made in the original return nor in any revised return till the conclusion of the assessment proceedings-Claim was made first time before CIT(A)-Additional ground was rejected-Not eligible for deduction.[S. 80A(5),80IA(4), 139(1), 139 (4), 250]
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