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2012 (3) TMI 132 - AT - Income TaxTransfer Price - International transaction - Additional Evidences - Documents could not be produced before lower authorities - Held That:- In view of Anaikar Trade and Estates (1990 - TMI - 23190 - MADRAS High Court), tribunal can consider additional evidences. Once additional evidence are taken up they have to be considered to decide the matter therefore we remand case back to AO for fresh adjudication in accordance with law, after providing due and reasonable opportunity of being heard to the assessee.
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