Claim made in the return pursuance of notice u/s. 153A and failed to include in the revised return Tribunal directed the AO to allow the claim. (AY. 2003-04 to 2005-06)
Flex Engineering Ltd. v. DCIT (2019) 70 ITR 417 (Delhi )(Trib.)
S. 80HHC : Export Business-Claim was made in the return filed u/s.153A-Failed to include in the revised return inadvertently- Directed tom entertain the claim. [S. 153A].