Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification

Ashfak Kasam Patel Vs ITO (ITAT Pune) Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification The Pune ITAT held that merely because an assessee had admitted certain mistakes in the original return and voluntarily repaid excess refund received, a genuine claim for deduction under Chapter VI-A cannot be denied without proper verification. The matter was restored to the Assessing Officer for fresh examination. The assessee, a salaried employee of Bosch Ltd., had originally filed returns claiming deductions under Chapter VI-A and...