Assessee is  engaged in business of manufacturing, export and import of silk fabrics. It raised a claim for deduction under S.35(1)(iv) of the Act , in respect of expenditure incurred on construction of laboratory building . AO rejected assessee’s claim on ground that such claim was not raised by assessee either in return of income originally filed or by way of filing revised return . CIT (A) however, allowed assessee’s claim and held that CIT (A) can entertain any new claim for deduction even the said claim  was not raised in return of income originally filed or by way of filing revised return.   On appeal by revenue  the Appellate Tribunal affirmed the order of CIT (A).(AY. 2011-12)