{"id":62816,"date":"2026-07-30T10:27:31","date_gmt":"2026-07-30T04:57:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-10\/"},"modified":"2026-07-30T10:27:31","modified_gmt":"2026-07-30T04:57:31","slug":"tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-10","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-10\/","title":{"rendered":"Tata Consultancy Services Ltd. v. Dy. CIT [2023] 154 taxmann.com 372 \/ (2025) 129 ITR 667 (Mum.)(Trib.)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>The assessee revised the quantum of deduction under section 10AA during the assessment proceedings by including interest income forming part of its business profits. The Tribunal held that the assessee had not made a fresh claim but had merely recomputed the deduction already claimed in the return. Even otherwise, the Tribunal was competent to entertain a lawful claim not made through a revised return. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143 (3): Assessment-Revised claim during assessment proceedings-Re-computation of deduction-Fresh revised return not necessary-Tribunal can entertain claim.[S. 10AA, 139, 254(1)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62816","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gla","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62816","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=62816"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62816\/revisions"}],"predecessor-version":[{"id":62817,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62816\/revisions\/62817"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}