Appellate Authority can Entertain Additional Claims during Assessment Proceedings

Technoforce Solutions (I) Private Limited Vs DCIT (ITAT Pune) Introduction: The case of Technoforce Solutions (I) Private Limited vs. DCIT (ITAT Pune) revolves around the appeal filed by the assessee regarding the deduction of service tax amounting to Rs. 40,82,852 for the assessment year 2015-16. Detailed Analysis: The appellant contended that the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre in Delhi erred in re-jecting their claim for deduction of service tax. They argued that the claim was not entertained due to its absence in the original return of income but...