https://www.taxtmi.com/caselaws?id=281572 The High Court of Calcutta ruled that a claim for deduction could be made for the first time before the Appellate Tribunal if it arose due to a judicial decision affecting the assessee's rights during the appeal. The Court held that the Appellate Tribunal had the authority to consider such points raised for the first time. As there was no substantial question of law requiring a review of the Tribunal's decision, the matters ITAT No.439 of 2016 and GA No.70 of 2017 were disposed of without costs. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 25 Jun 2019 18:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281572 The High Court of Calcutta ruled that a claim for deduction could be made for the first time before the Appellate Tribunal if it arose due to a judicial decision affecting the assessee's rights during the appeal. The Court held that the Appellate Tribunal had the authority to consider such points raised for the first time. As there was no substantial question of law requiring a review of the Tribunal's decision, the matters ITAT No.439 of 2016 and GA No.70 of 2017 were disposed of without costs. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281572