https://www.taxtmi.com/caselaws?id=28896 Messing and tea expenditure was treated as outside entertainment expenditure disallowable under the provision applied, following an earlier binding view. Additional grounds before the Tribunal may be raised only within the existing subject-matter of the original appeal under Rule 11. A distinct challenge to an interest adjustment could not be introduced after limitation where sufficient cause for delay and condonation were absent. The Tribunal's refusal to entertain the belated grounds was sustained, and the Revenue's challenges failed on both issues. en-us Tue, 16 Jun 1981 00:00:00 +0530 Mon, 08 Mar 2010 14:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28896 Messing and tea expenditure was treated as outside entertainment expenditure disallowable under the provision applied, following an earlier binding view. Additional grounds before the Tribunal may be raised only within the existing subject-matter of the original appeal under Rule 11. A distinct challenge to an interest adjustment could not be introduced after limitation where sufficient cause for delay and condonation were absent. The Tribunal's refusal to entertain the belated grounds was sustained, and the Revenue's challenges failed on both issues. Case-Laws Income Tax Tue, 16 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28896