https://www.taxtmi.com/caselaws?id=794021 A fresh claim not made in the original return may still be considered by the appellate authority or Tribunal when the relevant facts are already on record; the restriction against entertaining such a claim without a revised return applies at the assessment stage only. On the facts described, the assessee had disclosed the commission liability in the return, the authorities relied on material already on record and consistent treatment in earlier years, and the deletion of the commission expenditure was upheld. The Revenue was unable to show any substantial question of law arising from the Tribunal's view. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794021 A fresh claim not made in the original return may still be considered by the appellate authority or Tribunal when the relevant facts are already on record; the restriction against entertaining such a claim without a revised return applies at the assessment stage only. On the facts described, the assessee had disclosed the commission liability in the return, the authorities relied on material already on record and consistent treatment in earlier years, and the deletion of the commission expenditure was upheld. The Revenue was unable to show any substantial question of law arising from the Tribunal's view. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794021