https://www.taxtmi.com/caselaws?id=790048 A fresh claim for deduction under section 32AC(1A) may be entertained at the appellate stage if the relevant facts are already on record, and once an additional ground is admitted it cannot be rejected merely because it was not made in the original or revised return or because of delay. The appellate authority must then examine the statutory conditions on merits. However, where the record does not clearly verify that the assets are new and that the acquisition and installation requirements are satisfied, final allowance cannot be granted without further factual verification. The matter was therefore restored for fresh examination and decision in accordance with law. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790048 A fresh claim for deduction under section 32AC(1A) may be entertained at the appellate stage if the relevant facts are already on record, and once an additional ground is admitted it cannot be rejected merely because it was not made in the original or revised return or because of delay. The appellate authority must then examine the statutory conditions on merits. However, where the record does not clearly verify that the assets are new and that the acquisition and installation requirements are satisfied, final allowance cannot be granted without further factual verification. The matter was therefore restored for fresh examination and decision in accordance with law. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790048