https://www.taxtmi.com/highlights?id=23929 If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but has raised his claim before the appellate authority, the appellate authority should have looked into the same. The assessee cannot be burdened with the taxes which he otherwise is not liable to pay under the law. - AT en-us Sat, 25 Jul 2015 11:57:04 +0530 Sat, 25 Jul 2015 11:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23929 If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but has raised his claim before the appellate authority, the appellate authority should have looked into the same. The assessee cannot be burdened with the taxes which he otherwise is not liable to pay under the law. - AT Highlights Income Tax Sat, 25 Jul 2015 11:57:04 +0530 https://www.taxtmi.com/highlights?id=23929