No need to remand matter back to AO before allowing deduction of exp. Not claimed in ITR : ITAT

INCOME TAX : Where claim for business expenditure was not made in original return of income, said claim was rightly decided by Tribunal; said issue not be remitted back to Assessing Officer as no claim of expenditure was made before Assessing Officer

from www.taxmann.com Latest Case Laws https://ift.tt/3c8uaw9