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TMI Blog2018 (7) TMI 2238X X X X Extracts X X X X X X X X Extracts X X X X ..... ajoria, Sr. Adv., Mr. A. Gupta, Adv., Mr. A. Chowdhury, Adv., Mr. R. Poddar, Adv. The Court:-We have heard Mr.Bandopadhyay, learned Counsel for the Revenue. Out of the eleven points of law formulated by the Revenue, the Revenue did not press appeal on two points, being ground nos.4 & 5 as it was conceded that there was no question of law involved therein. In our opinion, however, the same reasoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner or the Tribunal was not permissible, as specific deduction was not claimed in the return. However there are two authorities of this Court in the cases of Binani Cement Ltd. Vs. Commissioner of Income- Tax & Anr. reported in [2016] 380 ITR 116 (Cal.) and Commissioner of Income-Tax Vs. Britannia Industries Ltd. reported in [2017] 396 ITR 677 (Cal.) where deduction claimed for the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the claim of the assessee. We do not find any error of law in such a course being adopted as the point involved is covered in favour of the assessee in the aforesaid authority. Question Nos.8, 9 & 10 are in relation to treatment of certain expenses. Unclaimed salary and wages and depreciation were allowed by the two statutory appellate fora. There is concurrent finding of fact on the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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