Reviewed case brief
Goetze India v CIT
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2006
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
A claim not made in the return cannot be entertained by the AO during assessment proceedings; it must be made by filing a revised return.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.