https://www.taxtmi.com/caselaws?id=34750 The court allowed the admission of an additional ground in an Income Tax Appeal for the assessment year 1993-94, which was initially rejected by the Income Tax Appellate Tribunal (ITAT). The court emphasized the need for investigation by the Assessing Officer regarding export realizations for deduction under section 80 HHC of the Income Tax Act. Relying on legal precedents, the court set aside the ITAT's order and remitted the additional ground for further examination, ensuring a fair opportunity for the assessee to present evidence. en-us Thu, 08 Oct 2009 00:00:00 +0530 Fri, 23 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34750 The court allowed the admission of an additional ground in an Income Tax Appeal for the assessment year 1993-94, which was initially rejected by the Income Tax Appellate Tribunal (ITAT). The court emphasized the need for investigation by the Assessing Officer regarding export realizations for deduction under section 80 HHC of the Income Tax Act. Relying on legal precedents, the court set aside the ITAT's order and remitted the additional ground for further examination, ensuring a fair opportunity for the assessee to present evidence. Case-Laws Income Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34750