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![Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]")
Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]
In a recent ruling, the single bench of the Kerala High Court held that, while exercising the powers conferred under section 264 of the Income Tax...