Suo-Moto Case No. 01/2010 (In Re: Sugar ... vs 2.2.1 National Federation Of ... on 30 November, 2011
"Business expendit ure'- Allowability - Claim made at the time
of assessment - Claim not made in original return no r made by
way of valid revised ret urn but made in the course of
assessment - A.O was obliged to give due relief to assessee o r
entertain its claims if admissible as per law even through the
assessee had not fil ed revised return - Legitimate cl aim of
assessee should not be reject ed on technical gro und - Chincago
Pneumat ic India Ltd. Vs. Dy. C IT (2007) 15 SOT 252 (Mumbai)
followed".