https://www.taxtmi.com/caselaws?id=373036 The Tribunal remitted the issue back to the Commissioner of Income-tax (Appeals) for adjudication after emphasizing that new claims can be made during appellate proceedings, even if not raised before the assessing officer. The Tribunal underscored the importance of considering legitimate deductions and allowances to ensure a fair income assessment, treating the appeal as allowed for statistical purposes. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 05 Jan 2019 08:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373036 The Tribunal remitted the issue back to the Commissioner of Income-tax (Appeals) for adjudication after emphasizing that new claims can be made during appellate proceedings, even if not raised before the assessing officer. The Tribunal underscored the importance of considering legitimate deductions and allowances to ensure a fair income assessment, treating the appeal as allowed for statistical purposes. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373036