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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Admission of additional evidences - As in the present case the ...

Income Tax

July 29, 2020

Admission of additional evidences - As in the present case the Assessee could not lead the required evidence before the lower authorities. We are of the view that the evidences which the assessee has filed now have a material bearing on the issue which is before us. - Ends of justice demands the admission of the additional evidences. - AT

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