TMI BlogAdmission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5%...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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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