Additional ground - Claim of expenditure incurred on abundant ...

Case Laws Income Tax

February 7, 2020

Additional ground - Claim of expenditure incurred on abundant project - assessee could not inadvertently make the aforesaid claim in the return of income - The words 'could not have been raised' must be construed liberally and not strictly. There may be several factors justifying the raising of a new plea in an appeal and each case must be considered on its own facts.

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Additional ground - Claim of expenditure incurred on abundant ...

Case Laws Income Tax

February 7, 2020

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