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of <h1>Rule 30: Procedure for Additional Evidence in Direct Tax Cases; Documents, Witnesses, and Tribunal Directions Explained.</h1> Rule 30 of the Income-tax (Appellate Tribunal) Rules, 1963, outlines the procedure for taking additional evidence in direct tax cases. It allows for documents to be produced, witnesses to be examined, or evidence to be adduced either before the Tribunal or an income-tax authority as directed by the Tribunal.
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