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2015 (2) TMI 665 - PUNJAB & HARYANA HIGH COURTPermission to raise additional grounds - whether the additional grounds were held to be clarificatory in nature and by way of amplification of the existing grounds? - Held that:- The additional grounds raised by the Revenue were rightly taken into consideration as part of the grounds already raised by the Revenue. Consequently, the questions of law framed by the Tribunal are answered in affirmative holding that the Tribunal was rightly held in ground Nos.3 and 4 are wide enough to include additional grounds regarding weighted deduction, which are clarificatory in nature. - Decided in favour of revenue.
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