Case Law Details
Case Name : CIT Vs M/s. Abhinitha Foundation Pvt Ltd. (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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High Court has held that even if, the claim made by the assessee company does not form part of the original return or even the revised return, it could still be considered, if, the relevant material was available on record, either by the appellate authorities, (which includes both the CIT (A) and the Tribunal) by themselves, or on remand, by the Assessing Officer. In the instant case, the Tribunal, on perusal of the record, found that the relevant material qua the claim made by the assessee company under Section 80 IB (10
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