https://www.taxtmi.com/caselaws?id=235154 The ITAT allowed the appeal, admitting the additional ground raised by the assessee regarding the disallowance under section 14A. The ITAT directed the AO to reconsider the issue, emphasizing the right to raise additional claims before appellate authorities, as supported by a Bombay High Court case. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 17 May 2013 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235154 The ITAT allowed the appeal, admitting the additional ground raised by the assessee regarding the disallowance under section 14A. The ITAT directed the AO to reconsider the issue, emphasizing the right to raise additional claims before appellate authorities, as supported by a Bombay High Court case. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235154