https://www.taxtmi.com/caselaws?id=36545 The Tribunal's jurisdiction is confined to the subject-matter of the appeal decided by the Appellate Assistant Commissioner, so it cannot entertain a new and independent ground not previously raised or decided; the additional claim for deduction of legal expenses was therefore rejected. A deduction for liability under section 10(1) of the Income-tax Act, 1922 is allowable only when the liability has accrued in the relevant accounting year, and the record did not establish accrual during that year. On both points, the claim failed and the reference was answered in favour of the Revenue. en-us Tue, 30 Oct 1979 00:00:00 +0530 Tue, 23 Mar 2010 11:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36545 The Tribunal's jurisdiction is confined to the subject-matter of the appeal decided by the Appellate Assistant Commissioner, so it cannot entertain a new and independent ground not previously raised or decided; the additional claim for deduction of legal expenses was therefore rejected. A deduction for liability under section 10(1) of the Income-tax Act, 1922 is allowable only when the liability has accrued in the relevant accounting year, and the record did not establish accrual during that year. On both points, the claim failed and the reference was answered in favour of the Revenue. Case-Laws Income Tax Tue, 30 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36545