https://www.taxtmi.com/caselaws?id=19726 The High Court allowed the assessee to raise a claim for weighted deduction under section 35B during the appeal process, despite the initial omission before the assessing authority. The Court held that the Appellate Assistant Commissioner could entertain additional grounds of appeal based on the facts of each case, emphasizing the importance of the appellant's bona fides. The Court ruled in favor of the assessee, upholding the Tribunal's decision to permit the additional claim and rejecting the Revenue's contentions. en-us Fri, 07 Oct 1994 00:00:00 +0530 Mon, 09 Nov 2009 12:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19726 The High Court allowed the assessee to raise a claim for weighted deduction under section 35B during the appeal process, despite the initial omission before the assessing authority. The Court held that the Appellate Assistant Commissioner could entertain additional grounds of appeal based on the facts of each case, emphasizing the importance of the appellant's bona fides. The Court ruled in favor of the assessee, upholding the Tribunal's decision to permit the additional claim and rejecting the Revenue's contentions. Case-Laws Income Tax Fri, 07 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19726