https://www.taxtmi.com/caselaws?id=17500 The petitioner, a partnership-firm engaged in manufacturing poultry feed, claimed a deduction for purchase tax liability on an accrual basis for the assessment year 1976-77. The Appellate Assistant Commissioner allowed the deduction initially claimed, but the petitioner's request for an enhanced deduction was rejected by the Commissioner of Income-tax. The court held that the petitioner failed to raise the enhanced claim at the appropriate stages of assessment and appeal, leading to the dismissal of the petition. Ultimately, the petition was deemed without substance and dismissed, with no order as to costs. en-us Thu, 13 Mar 1997 00:00:00 +0530 Tue, 22 Sep 2009 17:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17500 The petitioner, a partnership-firm engaged in manufacturing poultry feed, claimed a deduction for purchase tax liability on an accrual basis for the assessment year 1976-77. The Appellate Assistant Commissioner allowed the deduction initially claimed, but the petitioner's request for an enhanced deduction was rejected by the Commissioner of Income-tax. The court held that the petitioner failed to raise the enhanced claim at the appropriate stages of assessment and appeal, leading to the dismissal of the petition. Ultimately, the petition was deemed without substance and dismissed, with no order as to costs. Case-Laws Income Tax Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17500