https://www.taxtmi.com/caselaws?id=466236 Appellate authorities may entertain a new claim for deduction raised for the first time during assessment proceedings, including pure legal contentions or mixed questions, because income-tax proceedings are not strictly adversarial; consequently an appellate forum can remit the matter for factual examination. The tribunal found error in the lower forum's refusal to direct the assessing officer to examine an additional claim for deduction of service tax and set aside prior orders, directing the assessing officer to investigate the allowability of the service tax deduction on the evidence on record. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 30 Jan 2026 19:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466236 Appellate authorities may entertain a new claim for deduction raised for the first time during assessment proceedings, including pure legal contentions or mixed questions, because income-tax proceedings are not strictly adversarial; consequently an appellate forum can remit the matter for factual examination. The tribunal found error in the lower forum's refusal to direct the assessing officer to examine an additional claim for deduction of service tax and set aside prior orders, directing the assessing officer to investigate the allowability of the service tax deduction on the evidence on record. Case-Laws Income Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466236