ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return

360 One Distribution Services Limited Vs DCIT (ITAT Mumbai)

The assessee filed an appeal before the ITAT Mumbai challenging the order dated 30.07.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2018-19. The primary issue in dispute was the denial of deduction under Section 80JJAA of the Income Tax Act, 1961.

The assessee, a public company engaged in distribution of third-party investment products and investment advisory services, had filed its return of income on 31.10.2018 declaring total income of Rs. 8,7

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