https://www.taxtmi.com/caselaws?id=35952 The court held that even if deductions were not claimed in the return, if necessary particulars were on record, the ITO should consider and allow the claim. The absence of a formal claim should not prevent the ITO from granting a deduction if relevant material exists. The Commissioner's decision was set aside, and the matter was remitted for fresh consideration. The court emphasized the importance of material on record to support a claim and granted costs to the petitioner. en-us Thu, 06 Mar 1980 00:00:00 +0530 Thu, 18 Mar 2010 11:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35952 The court held that even if deductions were not claimed in the return, if necessary particulars were on record, the ITO should consider and allow the claim. The absence of a formal claim should not prevent the ITO from granting a deduction if relevant material exists. The Commissioner's decision was set aside, and the matter was remitted for fresh consideration. The court emphasized the importance of material on record to support a claim and granted costs to the petitioner. Case-Laws Income Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35952