https://www.taxtmi.com/caselaws?id=27343 The High Court upheld the Tribunal's decision to admit additional grounds for claims under s. 35B, ruling in favor of the assessee. The court found the introduction of additional expenditure items to enhance the existing claim permissible, not constituting a new claim. Referring to legal precedents, the court concluded that the Tribunal's decision was justified. The matter was remanded to the ITO for examination, and the court rejected the Revenue's application for leave to appeal to the Supreme Court. en-us Mon, 25 Mar 1985 00:00:00 +0530 Fri, 12 Feb 2010 12:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27343 The High Court upheld the Tribunal's decision to admit additional grounds for claims under s. 35B, ruling in favor of the assessee. The court found the introduction of additional expenditure items to enhance the existing claim permissible, not constituting a new claim. Referring to legal precedents, the court concluded that the Tribunal's decision was justified. The matter was remanded to the ITO for examination, and the court rejected the Revenue's application for leave to appeal to the Supreme Court. Case-Laws Income Tax Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27343