Can tribunal allow deduction of an expenditure which is neither claimed by the assessee in the return nor part of original assessment proceedings?

Can tribunal allow deduction of an expenditure which is neither claimed by the assessee in the return nor part of original assessment proceedings? https://www.taxtmi.com/news?id=355 The Court addressed whether an appellate tribunal may consider a deduction not claimed in the return, holding that revenue expenditure incurred wholly for business should be recognised in the year of incurrence despite book spread and that the appellate tribunal has power to entertain additional grounds in the interests of a just decision, permitting it to adjudicate claims not part of the original assessment proceedings. en-us Fri, 11 Apr 2008 23:51:00 +0530 Mon, 23 Jun 2008 18:27:00 +0530 TaxTMI RSS Generator Can tribunal allow deduction of an expenditure which is neither claimed by the assessee in the return nor part of original assessment proceedings? https://www.taxtmi.com/news?id=355 The Court addressed whether an appellate tribunal may consider a deduction not claimed in the return, holding that revenue expenditure incurred wholly for business should be recognised in the year of incurrence despite book spread and that the appellate tribunal has power to entertain additional grounds in the interests of a just decision, permitting it to adjudicate claims not part of the original assessment proceedings. News - Fri, 11 Apr 2008 23:51:00 +0530 https://www.taxtmi.com/news?id=355