KEY JUDICIAL PRONOUNCEMENTS ON ADMISSION OF ADDITIONAL GROUND WHICH IS LEGAL IN NATURE IN TAX APPEALS: Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H).