Case Law Details
Case Name : Krythium Solutions Private Limited, Vs ACIT (ITAT Cochin)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Cochin
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Krythium Solutions Private Limited Vs ACIT (ITAT Cochin)
The issue under consideration is whether claiming deduction u/s 10A of the Income Tax Act through filing revised return is justified in law?
ITAT states that the CBDT Circular No.14 (XL-35) dated 11.04.1955 has clarified that the revenue shall not take advantage of ignorance of the assessee and the A.O. shall assist the tax payer for claiming of his legitimate allowance / disallowance. As mentioned earlier, deduction
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