Assessee rendered services to its Irish group company under an agreement for specific consideration which was claimed as export u/s. 10A and was allowed by the AO. During the course of hearing before Tribunal, it was admitted that Assessee was separately compensated for performance of such services. Revenue raised additional ground requesting to restore the issue of deduction u/s. 10A to the file of AO. Tribunal held that Revenue cannot improve upon his case at second appellate stage. There are various provisions under the Act where Revenue can rectify its mistakes but before the Tribunal no additional grounds can be raised which was a subject matter of appeal before the lower authorities. (ITA No. 466/Bang/2013, dt. 11/05/2018) (AY. 2008-09)
Google India (P.) Ltd. V. Jt. DIT (IT) (2018) 194 TTJ 385 (Bang.) (Trib.)
S. 253 : Appellate Tribunal – Power to admit additional grounds – Revenue once accepted claim during assessment cannot raise additional ground which was not a subject matter appeal before lower authorities.