Fresh claim before Appellate Authority is admissible even same wasn’t claimed in ITR: Karnataka HC

INCOME TAX : Assessee's fresh claim before appellate authority is entertainable even when same is not claimed in original return of income nor assessee has filed revised return of income to make such claim

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314214/fresh-claim-before-appellate-authority-is-admissible-even-same-wasn’t-claimed-in-itr-karnataka-hc.aspx