https://www.taxtmi.com/caselaws?id=466641 An additional ground for deduction under section 35(2AB), previously withdrawn before the Assessing Officer but discussed in the assessment order, was treated as part of the existing dispute because the relevant facts were on record; the tribunal admitted the ground and remitted the deduction and connected depreciation claim for fresh adjudication by the Assessing Officer, allowing the assessee's appeal for statistical purposes. The tribunal also held that the revenue's penalty appeal is consequential on the quantum remand and is therefore dismissed as infructuous, resulting in no final fiscal determination on merits. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 14 Feb 2026 20:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466641 An additional ground for deduction under section 35(2AB), previously withdrawn before the Assessing Officer but discussed in the assessment order, was treated as part of the existing dispute because the relevant facts were on record; the tribunal admitted the ground and remitted the deduction and connected depreciation claim for fresh adjudication by the Assessing Officer, allowing the assessee's appeal for statistical purposes. The tribunal also held that the revenue's penalty appeal is consequential on the quantum remand and is therefore dismissed as infructuous, resulting in no final fiscal determination on merits. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466641