Case Law Details
Case Name : Pr. CIT Vs. Vijay Infrastructure Ltd. (Allahabad High Court)
Related Assessment Year : 2009-10
Courts :
All High Courts Allahabad High Court
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Pr. CIT Vs. Vijay Infrastructure Ltd. (Allahabad High Court)
Since the time limit for filing the revised return had not expired during the relevant year, therefore, claim for deduction under section 80-IA if not made earlier could have been made in the revised return. Once it could have been claimed in the revised return under section 139(1), the same could have also been claimed under section 153A. Contention of revenue that return under section 153A was a original return and not a revised return was mispla
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