https://www.taxtmi.com/caselaws?id=8620 A deduction claim for advances to labourers failed because the assessee did not prove the genuineness of the advances, identify the recipients, or show that the amounts had become irrecoverable; the claimed bad debt or expenditure deduction was therefore disallowed. The Tribunal also could not entertain additional grounds introducing a fresh subject-matter, namely the assessability of shade-tree sale proceeds, because that issue had not been raised before the lower authority or in the original appeal; raising it later went to jurisdiction, not mere discretion, and refusal to admit the new ground was upheld. The assessments and the refusal to permit belated new grounds were sustained. en-us Tue, 01 Aug 1972 00:00:00 +0530 Fri, 08 May 2009 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8620 A deduction claim for advances to labourers failed because the assessee did not prove the genuineness of the advances, identify the recipients, or show that the amounts had become irrecoverable; the claimed bad debt or expenditure deduction was therefore disallowed. The Tribunal also could not entertain additional grounds introducing a fresh subject-matter, namely the assessability of shade-tree sale proceeds, because that issue had not been raised before the lower authority or in the original appeal; raising it later went to jurisdiction, not mere discretion, and refusal to admit the new ground was upheld. The assessments and the refusal to permit belated new grounds were sustained. Case-Laws Income Tax Tue, 01 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8620