https://www.taxtmi.com/caselaws?id=35376 The High Court of Madras upheld the disallowance of direct expenses incurred towards various projects for the assessment year 1997-98. The court emphasized the importance of consistency in claims made during assessment and subsequent appeals, noting that introducing new issues during appeal, which were not part of the original assessment, may lack merit. The court dismissed the appeal as the question of law raised did not stem from the Tribunal's orders, highlighting the need for parties to raise all relevant matters at the appropriate stages of the legal process. en-us Tue, 01 Dec 2009 00:00:00 +0530 Wed, 02 Jan 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35376 The High Court of Madras upheld the disallowance of direct expenses incurred towards various projects for the assessment year 1997-98. The court emphasized the importance of consistency in claims made during assessment and subsequent appeals, noting that introducing new issues during appeal, which were not part of the original assessment, may lack merit. The court dismissed the appeal as the question of law raised did not stem from the Tribunal's orders, highlighting the need for parties to raise all relevant matters at the appropriate stages of the legal process. Case-Laws Income Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35376