Section 254: Additional Evidence Accepted for Rectification in Income Tax Case, Potentially Altering Outcome.

Rectification u/s 254 - non consideration of admission of additional evidence - Bench has to evaluate the admissibility of the additional evidence and then, it has to evaluate whether the additional evidence filed by the assessee will have a bearing to lead a different conclusion or come to conclusion as per earlier bench decision - Rectification application accepted .....

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