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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Tribunal was not justified in accepting the additional evidence ...


High Court Rules Tribunal Wrong to Accept Late Evidence from Assessee in Second Appeal Stage.

November 3, 2015

Case Laws     Income Tax     HC

Tribunal was not justified in accepting the additional evidence filed by the assessee at the second appellate stage, and we are also of the view that the reasons assigned by the assessee for not having produced the same earlier before the Assessing Officer, is not worthy of acceptance - HC

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