https://www.taxtmi.com/caselaws?id=365246 The High Court held that the appellant was entitled to raise additional claims before the Tribunal despite the prohibition in the second proviso to Section 158BC(a) of the Income Tax Act. The court ruled in favor of the appellant, directing the Tribunal to reconsider the matter of excluding or reducing lease rentals from depreciation offered to tax for the block period from 1985-86 to 1995-96. The appeal was allowed, and the Tribunal was instructed to decide on the merits of the appellant's claim in accordance with the law, with no order as to costs. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365246 The High Court held that the appellant was entitled to raise additional claims before the Tribunal despite the prohibition in the second proviso to Section 158BC(a) of the Income Tax Act. The court ruled in favor of the appellant, directing the Tribunal to reconsider the matter of excluding or reducing lease rentals from depreciation offered to tax for the block period from 1985-86 to 1995-96. The appeal was allowed, and the Tribunal was instructed to decide on the merits of the appellant's claim in accordance with the law, with no order as to costs. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365246