Assessee maintaining books of accounts only can claim deductions, allowances and rebates provided in-the Statute

RELEVANT PARAGRAPH 3. The first question pertains to disallowance of assessee’s claim of deduction on salary paid to doctors, staff and depreciation for car, furniture, etc. in the determination of professional income of the assessee. The assessee’s grievance is that the Tribunal rejected the claim for the reason that the claim was made for the first time before the Tribunal and the assessee never raised the issue in assessment before the officer or in first appeal before the first appellate authority. Admittedly, the assessee did not make such a claim in the assessment or in first...