https://www.taxtmi.com/caselaws?id=57601 Where an assessment is reopened or adjusted to give effect to an appellate order, the assessee is not confined to the original characterisation of the expenditure and may raise an alternative statutory claim for the same payments. The tribunal noted that a prior claim under section 80G did not prevent examination of the same outlay as business expenditure under section 37(1), because no express statutory bar excluded that alternative relief. The revenue's reliance on the exclusivity of section 80G and the doctrine of generalia specialibus non derogant was rejected, and the claim for consideration under section 37(1) was upheld. en-us Thu, 20 Feb 1986 00:00:00 +0530 Sat, 11 Dec 2010 10:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57601 Where an assessment is reopened or adjusted to give effect to an appellate order, the assessee is not confined to the original characterisation of the expenditure and may raise an alternative statutory claim for the same payments. The tribunal noted that a prior claim under section 80G did not prevent examination of the same outlay as business expenditure under section 37(1), because no express statutory bar excluded that alternative relief. The revenue's reliance on the exclusivity of section 80G and the doctrine of generalia specialibus non derogant was rejected, and the claim for consideration under section 37(1) was upheld. Case-Laws Income Tax Thu, 20 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57601