Admission of fresh evidence on appeal: Appellate Assistant Commissioner may permit previously excluded evidence under specified conditions. Amendment empowers the Appellate Assistant Commissioner to permit an appellant to produce evidence not produced or not allowed before the Gift-tax ... Summary
Admission of fresh evidence on appeal: Appellate Assistant Commissioner may permit previously excluded evidence under specified conditions.
Amendment empowers the Appellate Assistant Commissioner to permit an appellant to produce evidence not produced or not allowed before the Gift-tax Officer, subject to specified circumstances, conditions and the manner in which such admission is to be made.
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