https://www.taxtmi.com/highlights?id=39741 Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate authorities, but also entitled to raise additional claim before them and further appellate authorities have discretion to permit such additional claims. - AT en-us Thu, 07 Jun 2018 08:59:57 +0530 Thu, 07 Jun 2018 08:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39741 Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate authorities, but also entitled to raise additional claim before them and further appellate authorities have discretion to permit such additional claims. - AT Highlights Income Tax Thu, 07 Jun 2018 08:59:57 +0530 https://www.taxtmi.com/highlights?id=39741