https://www.taxtmi.com/caselaws?id=16575 The High Court ruled in favor of the assessee, affirming the Appellate Tribunal's direction for the Appellate Assistant Commissioner to consider the claim for weighted deduction on additional items for the assessment years 1976-77 and 1977-78. The court held that the assessee's extension of the claim did not constitute a new claim under section 35B of the Income-tax Act, as adding new items to the existing claim was permissible. Since the assessee had already raised the claim before the Income-tax Officer, the court found the direction to entertain the claim on additional items valid. en-us Tue, 28 Oct 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16575 The High Court ruled in favor of the assessee, affirming the Appellate Tribunal's direction for the Appellate Assistant Commissioner to consider the claim for weighted deduction on additional items for the assessment years 1976-77 and 1977-78. The court held that the assessee's extension of the claim did not constitute a new claim under section 35B of the Income-tax Act, as adding new items to the existing claim was permissible. Since the assessee had already raised the claim before the Income-tax Officer, the court found the direction to entertain the claim on additional items valid. Case-Laws Income Tax Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16575