Tag Archives: revised return

Assessee can claim deduction without filing revised return before appellet authority

  IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Hon’ble Sri M.Balaganesh, AM] ITA No.388/Kol/2008 Assessment Year : 2001-02 West Bengal Infrastructure Development Finance Corporation, Kolkata  -vs- A.C.I.T., Circle-6, Facts of the case The assessee is a Government company wholly owned by the Government of West Bengal. It… Read More »