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of <h1>Evidence Submission and Cross-Examination Protocols Allow Flexible Procedural Mechanisms for Comprehensive Tax Appeal Proceedings</h1> The statutory provision outlines procedures for evidence submission in tax appeals before the Appellate Tribunal. Parties may be directed to provide evidence through affidavits. If deemed necessary for natural justice, the Tribunal can order cross-examination of deponents, potentially using video conferencing or alternative methods, based on an application by any party involved in the proceeding.
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