https://www.taxtmi.com/caselaws?id=793581 A claim for exemption concerning alleged agricultural land, though not raised in the original return, was held capable of being entertained in appeal because the relevant facts were already on record; the Tribunal treated the Goetze (India) Ltd. restriction as confined to the Assessing Officer and held that the issue required merits examination, remitting it for fresh adjudication by the first appellate authority after due opportunity. By contrast, a reasoned direction to verify compliance with the built-up area condition under section 80IB(10) was found proper and was not interfered with. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793581 A claim for exemption concerning alleged agricultural land, though not raised in the original return, was held capable of being entertained in appeal because the relevant facts were already on record; the Tribunal treated the Goetze (India) Ltd. restriction as confined to the Assessing Officer and held that the issue required merits examination, remitting it for fresh adjudication by the first appellate authority after due opportunity. By contrast, a reasoned direction to verify compliance with the built-up area condition under section 80IB(10) was found proper and was not interfered with. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793581