Additional evidence procedure: documents or witnesses may be produced or examined as directed in the tax appeal process. Documents, witnesses or other evidence may be produced or examined either before the Tribunal or before such income-tax authority as the Tribunal may ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Additional evidence procedure: documents or witnesses may be produced or examined as directed in the tax appeal process.
Documents, witnesses or other evidence may be produced or examined either before the Tribunal or before such income-tax authority as the Tribunal may direct, permitting the Tribunal to determine the forum and manner for adduction of additional evidence in tax appeals.
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