https://www.taxtmi.com/caselaws?id=3591 Delhi HC dismissed the Revenue's appeal challenging the Tribunal's allowance of deferred revenue expenses (Rs.15,58,500). The HC noted that ordinarily deductions not claimed in the return and particulars supplied after completion of assessment cannot be allowed, but found no infirmity in the Tribunal's exercise of its power to entertain an additional ground arising in the proceedings. The HC observed part of the expenditure (Rs.3,89,625) had already been allowed by the AO and upheld the Tribunal's decision, dismissing the appeal. en-us Mon, 07 Apr 2008 00:00:00 +0530 Tue, 09 Sep 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3591 Delhi HC dismissed the Revenue's appeal challenging the Tribunal's allowance of deferred revenue expenses (Rs.15,58,500). The HC noted that ordinarily deductions not claimed in the return and particulars supplied after completion of assessment cannot be allowed, but found no infirmity in the Tribunal's exercise of its power to entertain an additional ground arising in the proceedings. The HC observed part of the expenditure (Rs.3,89,625) had already been allowed by the AO and upheld the Tribunal's decision, dismissing the appeal. Case-Laws Income Tax Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3591