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2014 (2) TMI 1403 - AT - Income TaxAddition on account of battery replacement expenses - additional evidence was admitted after hearing both the parties - HELD THAT:- Since the nature of this additional evidence is such that it requires verification at the end of AO, the matter is restored back to his file for fresh adjudication after making necessary inquiries/investigations about the veracity of this additional evidence. - cross appeals filed by assesses and revenue are allowed for statistical purpose.
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