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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

CIT(A) deleted additions by admitting the fresh evidence - ...

Case Laws     Income Tax

September 12, 2019

CIT(A) deleted additions by admitting the fresh evidence - whether the same is contravention of Rule 46A of the I.T. Rules - a letter was addressed to AO during assessment proceedings but was not considered - Therefore, the learned CIT(A) has not relied upon any additional evidence while giving relief to the assessee - AT

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