Bajaj Allianz General Insurance Co. Ltd. Versus Addl. CIT, Range-1, Pune - Income Tax - ITAT PUNE - Tri - Environmental Relief Fund disallowance u/s 43B Held that - Following Pruthvi Brokers and Shareholders Pvt. Ltd. 2012 (7) TMI 158 - BOMBAY HIGH COURT has held that even if a claim is not made before the AO, it can be made before the appellate authorities and the jurisdiction of the appellate authorities to entertain such a claim has not been negated by the Hon ble Supreme Court - Since th................................... Income Tax - Case Laws
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