https://www.taxtmi.com/caselaws?id=423422 The Tribunal allowed the Assessee's appeal for statistical purposes, admitting the claim for deduction under Section 80GGA of the Income Tax Act. The Tribunal relied on the Bombay High Court's decision, emphasizing the authority of appellate bodies to consider fresh claims for deductions, despite the Assessing Officer and Ld. CIT(A) rejecting the claim initially. The judgment underscores the importance of procedural compliance and legal precedent in determining deductions under tax laws, ultimately resulting in the Assessee's successful claim for deduction. en-us Tue, 31 May 2022 00:00:00 +0530 Mon, 06 Jun 2022 22:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423422 The Tribunal allowed the Assessee's appeal for statistical purposes, admitting the claim for deduction under Section 80GGA of the Income Tax Act. The Tribunal relied on the Bombay High Court's decision, emphasizing the authority of appellate bodies to consider fresh claims for deductions, despite the Assessing Officer and Ld. CIT(A) rejecting the claim initially. The judgment underscores the importance of procedural compliance and legal precedent in determining deductions under tax laws, ultimately resulting in the Assessee's successful claim for deduction. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423422