https://www.taxtmi.com/caselaws?id=247033 An additional claim for deduction under section 36(1)(viia) can be entertained where supporting material was not examined by the Assessing Officer or the first appellate authority. The Tribunal noted that the assessee had filed a paper book with relevant documents, that there was a communication gap in the appellate proceedings, and that the evidence had not been properly considered. In the interests of justice, it admitted the paper book and restored the issue to the Assessing Officer for fresh adjudication after giving the assessee adequate opportunity of hearing. en-us Thu, 17 Apr 2014 00:00:00 +0530 Wed, 30 Apr 2014 07:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247033 An additional claim for deduction under section 36(1)(viia) can be entertained where supporting material was not examined by the Assessing Officer or the first appellate authority. The Tribunal noted that the assessee had filed a paper book with relevant documents, that there was a communication gap in the appellate proceedings, and that the evidence had not been properly considered. In the interests of justice, it admitted the paper book and restored the issue to the Assessing Officer for fresh adjudication after giving the assessee adequate opportunity of hearing. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247033