{"id":44117,"date":"2024-06-27T15:12:00","date_gmt":"2024-06-27T09:42:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajay-sharma-v-jt-cit-2024-109-itr-268-amritsratrib\/"},"modified":"2024-06-27T15:12:00","modified_gmt":"2024-06-27T09:42:00","slug":"ajay-sharma-v-jt-cit-2024-109-itr-268-amritsratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-sharma-v-jt-cit-2024-109-itr-268-amritsratrib\/","title":{"rendered":"Ajay Sharma v. Jt. CIT [2024] 109 ITR 268 (Amritsra)(Trib)"},"content":{"rendered":"<p>The appellate authority has coterminous power to accept the deduction which was not claimed in ITR. So, the entire claim under section 80C is eligible for claim of deduction. Followed: CIT, Delhi-II v. Jai Parabolic Springs Ltd [2008] 172 Taxman 258\/ 306 ITR 42 (Delhi HC)\u00a0 Sesa Goa Ltd. v. Additional CIT, Panaji, Goa, [2020] 117 taxmann.com 548 (Bom)(HC). Distinguished: Goetze (India) Ltd. v. CIT [2006] 284 ITR 3231 (SC) (AY. 2015-16 to AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251: Appeal -Commissioner (Appeals) -Powers- Co-terminus -Fresh claim of deduction- Allowed deduction. [S.80C] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44117","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-btz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44117"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44117\/revisions"}],"predecessor-version":[{"id":44118,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44117\/revisions\/44118"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}