https://www.taxtmi.com/caselaws?id=27342 The Court held that the Tribunal erred in refusing to admit the additional grounds of appeal related to the claim under section 35B of the Income Tax Act. The Court ruled in favor of the assessee, allowing the inclusion of new items in the claim under section 35B. The Tribunal's decision was deemed incorrect, and the Court answered the first question in the negative, in favor of the assessee, rendering the second question unnecessary. en-us Wed, 20 Mar 1985 00:00:00 +0530 Fri, 12 Feb 2010 12:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27342 The Court held that the Tribunal erred in refusing to admit the additional grounds of appeal related to the claim under section 35B of the Income Tax Act. The Court ruled in favor of the assessee, allowing the inclusion of new items in the claim under section 35B. The Tribunal's decision was deemed incorrect, and the Court answered the first question in the negative, in favor of the assessee, rendering the second question unnecessary. Case-Laws Income Tax Wed, 20 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27342