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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Additional evidence - rule 46A - Appellate authority should not ...


Appellate Authorities Must Consider New Evidence u/r 46A for Thorough Case Review.

March 28, 2013

Case Laws     Income Tax     AT

Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider the additional evidence - AT

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