https://www.taxtmi.com/caselaws?id=260520 An alternative deduction claim may be examined at the appellate stage on the basis of material already on record, even if raised for the first time before the appellate authority. Where a deduction claim under section 10B is rejected, the assessee's alternative claim under section 10A is not barred merely because it was not made before the Assessing Officer. The appellate authority may admit the additional ground and direct examination of the claim on merits in accordance with law, including consideration of the supporting audit report. The Revenue's challenge to that course therefore fails. en-us Wed, 27 May 2015 00:00:00 +0530 Sat, 07 Nov 2015 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260520 An alternative deduction claim may be examined at the appellate stage on the basis of material already on record, even if raised for the first time before the appellate authority. Where a deduction claim under section 10B is rejected, the assessee's alternative claim under section 10A is not barred merely because it was not made before the Assessing Officer. The appellate authority may admit the additional ground and direct examination of the claim on merits in accordance with law, including consideration of the supporting audit report. The Revenue's challenge to that course therefore fails. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260520