Income Tax | Fresh Claim Cannot Be Raised Before Revisional Authority Without Timely Revised Return : Supreme Court13 Oct 2026 8:36 PM IST
Taxpayer Can't Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT18 Oct 2024 5:30 PM IST