1982 (11) TMI 47 - MADRAS HIGH COURT

Extract:
....... the Tribunal in this case was justified in entertaining the additional ground raised by the assessee relating to a claim which was not raised either before the ITO or before the AAC. Our answer to the question referred to us, is, therefore, in the affirmative and against the Department. The assessee is entitled to its costs. Counsel s fee Rs. 500.