https://www.taxtmi.com/caselaws?id=11333 The High Court ruled in favor of the assessee, emphasizing the Tribunal's broad powers to consider additional grounds in appeals. The Court directed the Tribunal to review the new grounds raised by the assessee. However, the issue of deductibility of interest paid on money borrowed for property construction remained unresolved pending the Tribunal's reconsideration. en-us Thu, 05 Dec 2002 00:00:00 +0530 Thu, 06 Aug 2009 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11333 The High Court ruled in favor of the assessee, emphasizing the Tribunal's broad powers to consider additional grounds in appeals. The Court directed the Tribunal to review the new grounds raised by the assessee. However, the issue of deductibility of interest paid on money borrowed for property construction remained unresolved pending the Tribunal's reconsideration. Case-Laws Income Tax Thu, 05 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11333