80JJAA Deduction Allowed in Later 154 Order; Earlier Appeal Becomes Infructuous

Mantra Softech (India) Private Limited Vs DCIT (ITAT Ahmedabad) 80JJAA Deduction Already Allowed by Subsequent 154 Order—Original 154 Appeal Becomes Infructuous; ITAT Dismisses Appeal as Only Academic The Assessee filed return for AY 2021-22 declaring ₹24.56 crore. While processing the return u/s 143(1), CPC disallowed ₹25,14,054 claimed as 80JJAA deduction, stating that Form 10DA was not filed with the return. The Assessee sought rectification u/s 154, explaining that the deduction did not pertain to AY 2021-22 at all, but represented the second & third-year continuing claim for add...