https://www.taxtmi.com/caselaws?id=24120 The Appellate Tribunal was correct in allowing the appeal on the additional claim for weighted deduction under section 35B to be raised at the appellate stage, leading to a remand for fresh decision by the Commissioner of Income-tax (Appeals). The court clarified that claims for deductions under various sections can be raised during proceedings, regardless of the assessment stage. The second issue regarding the revision of the return of income before assessment was deemed academic and left unanswered, as the first issue was resolved in favor of the assessee. en-us Wed, 12 Apr 1989 00:00:00 +0530 Sat, 16 Jan 2010 17:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24120 The Appellate Tribunal was correct in allowing the appeal on the additional claim for weighted deduction under section 35B to be raised at the appellate stage, leading to a remand for fresh decision by the Commissioner of Income-tax (Appeals). The court clarified that claims for deductions under various sections can be raised during proceedings, regardless of the assessment stage. The second issue regarding the revision of the return of income before assessment was deemed academic and left unanswered, as the first issue was resolved in favor of the assessee. Case-Laws Income Tax Wed, 12 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24120