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    Income Tax

    Cross-examination - adverse evidence and material, relied upon...

    Disclosure Required for Adverse Evidence in Cross-Examination; Not Needed for Collateral Material.

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    Income TaxMay 27, 2015Case LawsAT

    Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of collateral nature. - AT

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