https://www.taxtmi.com/caselaws?id=184719 The appeals filed by various Krishi Upaj Mandi Samitis regarding the claim of exemption under section 11(1)(a) of the Income Tax Act were allowed by the Tribunal. The Tribunal held that the appellate authority, including the Commissioner of Income Tax (Appeals), has the power to entertain a new claim for deduction without the need for a revised return. The decision was based on a previous Bench ruling and a Jodhpur Bench decision, leading to the allowance of all the appeals. en-us Tue, 04 Dec 2012 00:00:00 +0530 Mon, 18 Jul 2016 16:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184719 The appeals filed by various Krishi Upaj Mandi Samitis regarding the claim of exemption under section 11(1)(a) of the Income Tax Act were allowed by the Tribunal. The Tribunal held that the appellate authority, including the Commissioner of Income Tax (Appeals), has the power to entertain a new claim for deduction without the need for a revised return. The decision was based on a previous Bench ruling and a Jodhpur Bench decision, leading to the allowance of all the appeals. Case-Laws Income Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184719