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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Admission of additional evidence - Merely because a document was ...


New Evidence Can Be Accepted Beyond Initial Submission if Case Facts Justify It, Assessing Officer Advised.

June 3, 2016

Case Laws     Income Tax     AT

Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of the facts and circumstances - AT

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