2010 (12) TMI 1190

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..... n raised by the Revenue in this appeal. The first question is whether the Tribunal was justified in upholding the order of Commissioner of Income Tax (A) admitting additional evidence. In our opinion, the question as to whether additional evidence should be allowed or not is a question of fact and the decision to that effect does not give rise to any question of law. 2. The second question raised .....

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