https://www.taxtmi.com/caselaws?id=7195 Under the Indian Income-tax Act, 1922, an appellate ground challenging the allowance of a deduction was broad enough to include the objection that the claim should not have been entertained, so the Tribunal could examine that point. A fresh deduction claim not made before the Income-tax Officer could nevertheless be raised before the Appellate Assistant Commissioner, because the first appeal permits consideration of such a claim; the proper course may be examination and remand rather than outright allowance. The absence of an earlier claim in the return did not bar the assessee from pursuing the deduction in appeal. en-us Thu, 16 Nov 1967 00:00:00 +0530 Thu, 12 Feb 2009 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7195 Under the Indian Income-tax Act, 1922, an appellate ground challenging the allowance of a deduction was broad enough to include the objection that the claim should not have been entertained, so the Tribunal could examine that point. A fresh deduction claim not made before the Income-tax Officer could nevertheless be raised before the Appellate Assistant Commissioner, because the first appeal permits consideration of such a claim; the proper course may be examination and remand rather than outright allowance. The absence of an earlier claim in the return did not bar the assessee from pursuing the deduction in appeal. Case-Laws Income Tax Thu, 16 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7195