Case Law Details
Case Name : Unifrax India Ltd. Vs JCIT (ITAT Mumbai)
Appeal Number : ITA No. 504/AHD/2014
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Mumbai
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Unifrax India Ltd. Vs JCIT (ITAT Mumbai)
ITAT Mumbai held that assessee is entitled to raise the additional legal submissions and also additional claims before the appellate authorities. Accordingly, appellate authorities have jurisdiction to entertain the new claim.
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