https://www.taxtmi.com/caselaws?id=37948 An appellate tribunal is not confined to the exact ground urged before the income-tax authorities and may permit a new legal basis for the same deduction if the relevant facts are already available. Here, the assessee originally claimed deduction for gratuity liability on the footing of a Wage Board Award, but before the Tribunal it sought to support the claim on an actuarial valuation report. The Tribunal should not have refused to entertain that revised basis merely because it was a fresh ground; it ought to have examined the claim on merits. The reference was therefore answered in favour of the assessee. en-us Fri, 01 Dec 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37948 An appellate tribunal is not confined to the exact ground urged before the income-tax authorities and may permit a new legal basis for the same deduction if the relevant facts are already available. Here, the assessee originally claimed deduction for gratuity liability on the footing of a Wage Board Award, but before the Tribunal it sought to support the claim on an actuarial valuation report. The Tribunal should not have refused to entertain that revised basis merely because it was a fresh ground; it ought to have examined the claim on merits. The reference was therefore answered in favour of the assessee. Case-Laws Income Tax Fri, 01 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37948