https://www.taxtmi.com/forum/issue?id=116610 An expense disallowed in an earlier assessment became final where no appeal or rectification was filed; upon reassessment based on new evidence, the assessee may nonetheless present submissions before the tribunal to claim that previously disallowed expense, and if the ITAT admits and allows it the allowance will benefit the assessee. en-us Sat, 08 Aug 2020 20:17:21 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116610 An expense disallowed in an earlier assessment became final where no appeal or rectification was filed; upon reassessment based on new evidence, the assessee may nonetheless present submissions before the tribunal to claim that previously disallowed expense, and if the ITAT admits and allows it the allowance will benefit the assessee. Discussion-Forum Income Tax Sat, 08 Aug 2020 20:17:21 +0530 https://www.taxtmi.com/forum/issue?id=116610