https://www.taxtmi.com/caselaws?id=281865 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to grant relief to the assessee by allowing the fresh claim of deduction. Relying on judicial precedents, including the Supreme Court decision in Goetze India Ltd vs. CIT, the Tribunal emphasized the importance of affording the assessee a fair opportunity to present their case. The appeal of the Revenue was dismissed, and the relief granted to the assessee was upheld, highlighting the significance of following legal precedents in rendering the judgment. en-us Mon, 15 Oct 2018 00:00:00 +0530 Wed, 10 Jul 2019 06:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281865 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to grant relief to the assessee by allowing the fresh claim of deduction. Relying on judicial precedents, including the Supreme Court decision in Goetze India Ltd vs. CIT, the Tribunal emphasized the importance of affording the assessee a fair opportunity to present their case. The appeal of the Revenue was dismissed, and the relief granted to the assessee was upheld, highlighting the significance of following legal precedents in rendering the judgment. Case-Laws Income Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281865