https://www.taxtmi.com/caselaws?id=62607 The Tribunal admitted all additional grounds raised by the assessee regarding the nature of Cash Compensatory Support, Duty Drawback, Income from Sale of Import Entitlements, application of Section 10(17B) of the IT Act, correct head of income, and taxability of Government Grants. It emphasized its power to admit new grounds under the IT Act and Income-tax Appellate Tribunal Rules, stating it was a matter of judicial discretion for substantial justice. The appeals were scheduled for a hearing on both original and additional grounds. en-us Thu, 13 Jul 1989 00:00:00 +0530 Thu, 20 Jan 2011 17:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62607 The Tribunal admitted all additional grounds raised by the assessee regarding the nature of Cash Compensatory Support, Duty Drawback, Income from Sale of Import Entitlements, application of Section 10(17B) of the IT Act, correct head of income, and taxability of Government Grants. It emphasized its power to admit new grounds under the IT Act and Income-tax Appellate Tribunal Rules, stating it was a matter of judicial discretion for substantial justice. The appeals were scheduled for a hearing on both original and additional grounds. Case-Laws Income Tax Thu, 13 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62607