https://www.taxtmi.com/caselaws?id=5626 SC affirmed Tribunal's jurisdiction to consider new legal grounds in tax assessment. The court ruled that appellate authorities can examine additional legal issues affecting tax liability, even if not initially raised, provided they are bona fide. The case was remanded for further examination of the assessee's new legal arguments related to interest income taxation. en-us Wed, 04 Dec 1996 00:00:00 +0530 Thu, 08 May 2025 17:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5626 SC affirmed Tribunal's jurisdiction to consider new legal grounds in tax assessment. The court ruled that appellate authorities can examine additional legal issues affecting tax liability, even if not initially raised, provided they are bona fide. The case was remanded for further examination of the assessee's new legal arguments related to interest income taxation. Case-Laws Income Tax Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5626