Admission of additional ground - Addition u/s 43CA - ...

Section 43CA Appeal: Tribunal Questions Delay in Raising Additional Ground on 5% Tolerance Band Applicability.

January 2, 2020

Case Laws     Income Tax     AT

Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the statue or any judicial decision given while the appeal of the assessee is pending before the Tribunal, the assessee couldn’t take the additional ground of appeal and which explains the delay so happened in taking such additional ground of appeal.

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