https://www.taxtmi.com/caselaws?id=28519 The Appellate Tribunal was found to have the power to entertain new grounds of appeal and remand the matter for further consideration, even if the claim was not initially raised before the lower authorities. The court affirmed the Tribunal's authority to allow additional claims indirectly through remand, referencing relevant case law. Additionally, the court ruled in favor of the assessee regarding the admissibility of Rs. 37,132 as a deductible expenditure for the assessment year 1967-68, considering it a revenue loss incidental to the business and awarding costs against the Department. en-us Wed, 17 Nov 1982 00:00:00 +0530 Tue, 23 Feb 2010 12:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28519 The Appellate Tribunal was found to have the power to entertain new grounds of appeal and remand the matter for further consideration, even if the claim was not initially raised before the lower authorities. The court affirmed the Tribunal's authority to allow additional claims indirectly through remand, referencing relevant case law. Additionally, the court ruled in favor of the assessee regarding the admissibility of Rs. 37,132 as a deductible expenditure for the assessment year 1967-68, considering it a revenue loss incidental to the business and awarding costs against the Department. Case-Laws Income Tax Wed, 17 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28519