Allowing the appeal of the assessee the Tribunal held that merely because the assessee in the return has not put forth a claim for relief , he cannot be estopped from getting such a tax relief if he is entitle for the same as per the law . Relied on Wipro Ltd v. DCIT ( 2016) 382 ITR 179 ( Karn) (HC) , CBDT Circular No .14 dated 11-4 1955 . ( ITA No. 1911 to 1914 /Bang/ 2018 dt 19 -11 2020) ( AY. 2005 -06 to 2008 -09)
Mistral Solutions Pvt Ltd v .DCIT ( 2021) 123 taxmann.com 125 / 200 DTR 140( Bang) (Trib)
S. 10A : Free trade zone – Unabsorbed losses – Assessing Officer cannot reject the claim allowable under law even if it was not claimed in the return [ S. 32 (2), 72, 139(1),154 ]