Merely because the claim was made under one provision of the Act and not under another provision does not debar the assessee from claiming deduction u/s 37(1) even if it was not raised before the lower authorities

Mohan Meakin Limited Vs. CIT (Delhi High Court)

Merely because the claim was not made out under one particular provision of the Act, but was so made out under another provision of law, the assessee could not be debarred to raise such legal question. It is legally permissible to raise question of deduction under Section 37 of the Act even if it was not raised before the authorities below.

It was held in Commissioner of Income-Tax, Madras v. Mahalakshmi Textile M

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