https://www.taxtmi.com/caselaws?id=345390 The Tribunal's power under section 254 is not curtailed by the rule in Goetze (India) Ltd., which restricts only the Assessing Officer from entertaining a deduction claim not made in the original return or by revised return. The Court reconciled Goetze (India) Ltd. with Jute Corporation of India Ltd. and distinguished Gurjargravures Private Ltd. on its facts, holding that the Tribunal could examine the merits of the assessee's section 80GGB deduction claim even though it had not been raised before the Assessing Officer. The Tribunal's direction to consider the claim was therefore upheld. en-us Thu, 13 Jul 2017 00:00:00 +0530 Tue, 26 Sep 2017 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345390 The Tribunal's power under section 254 is not curtailed by the rule in Goetze (India) Ltd., which restricts only the Assessing Officer from entertaining a deduction claim not made in the original return or by revised return. The Court reconciled Goetze (India) Ltd. with Jute Corporation of India Ltd. and distinguished Gurjargravures Private Ltd. on its facts, holding that the Tribunal could examine the merits of the assessee's section 80GGB deduction claim even though it had not been raised before the Assessing Officer. The Tribunal's direction to consider the claim was therefore upheld. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345390