https://www.taxtmi.com/caselaws?id=406917 Delhi HC set aside Tribunal's order that had reversed CIT(A)'s decision allowing deduction u/s 80JJAA and prior period expenses. Assessee made fresh claims before AO through statement dated 14.12.2009 without filing revised return. AO rejected claims as they weren't in original return. CIT(A) allowed claims concluding fresh claims could be entertained. Tribunal remanded matter to AO for fresh verification. HC held that once Tribunal accepted CIT(A)'s view on entertaining fresh claims, it should have examined whether CIT(A) properly verified material before allowing deductions. Remand was unnecessary without identifying deficiencies in CIT(A)'s examination. Questions of law answered in assessee's favor. en-us Wed, 07 Apr 2021 00:00:00 +0530 Wed, 21 May 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406917 Delhi HC set aside Tribunal's order that had reversed CIT(A)'s decision allowing deduction u/s 80JJAA and prior period expenses. Assessee made fresh claims before AO through statement dated 14.12.2009 without filing revised return. AO rejected claims as they weren't in original return. CIT(A) allowed claims concluding fresh claims could be entertained. Tribunal remanded matter to AO for fresh verification. HC held that once Tribunal accepted CIT(A)'s view on entertaining fresh claims, it should have examined whether CIT(A) properly verified material before allowing deductions. Remand was unnecessary without identifying deficiencies in CIT(A)'s examination. Questions of law answered in assessee's favor. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406917