https://www.taxtmi.com/caselaws?id=266980 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions allowing the Assessee's claim for a 125% deduction under Section 35(1)(ii) and confirming the validity of the IIT Madras approval notification. The Tribunal emphasized that claims not made in the original or revised return could still be entertained by appellate authorities, supporting the Assessee's position. The appeals by the Revenue were dismissed, and the orders of the CIT(A) were upheld. en-us Tue, 06 Oct 2015 00:00:00 +0530 Wed, 28 Oct 2015 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266980 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions allowing the Assessee's claim for a 125% deduction under Section 35(1)(ii) and confirming the validity of the IIT Madras approval notification. The Tribunal emphasized that claims not made in the original or revised return could still be entertained by appellate authorities, supporting the Assessee's position. The appeals by the Revenue were dismissed, and the orders of the CIT(A) were upheld. Case-Laws Income Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266980