https://www.taxtmi.com/caselaws?id=20570 The Court held that the Department's attempt to challenge the Tribunal's earlier decision on allowing deduction under section 35B for outward freight was not permissible at this stage. The Tribunal's decision from April 10, 1984, had already settled this issue, and the Department's failure to contest it then barred them from raising it later. The Court dismissed the petition, affirming the Tribunal's decision on the deduction under section 35B for outward freight and rejecting the Department's delayed challenge. en-us Wed, 14 Jul 1993 00:00:00 +0530 Sat, 14 Nov 2009 17:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20570 The Court held that the Department's attempt to challenge the Tribunal's earlier decision on allowing deduction under section 35B for outward freight was not permissible at this stage. The Tribunal's decision from April 10, 1984, had already settled this issue, and the Department's failure to contest it then barred them from raising it later. The Court dismissed the petition, affirming the Tribunal's decision on the deduction under section 35B for outward freight and rejecting the Department's delayed challenge. Case-Laws Income Tax Wed, 14 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20570