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1 - 3 of 3 (0.46 seconds)Goetze (India) Ltd. vs Cit on 24 March, 2006
3. Learned counsel for the revenue submits that the
assessee made claim by way of an application without filing a
revised return and in such a situation, judgment of the Hon'ble
Supreme Court in Goetze India Limited v. CIT, 284 ITR 323 was
applicable and deduction could not be allowed.
Section 260A in The Income Tax Act, 1961 [Entire Act]
1