Appellate Tribunal allows new contention on audited figures vs. provisional figures in tax appeal

The Appellate Tribunal CEGAT in New Delhi allowed the appellant to raise a new contention regarding the consideration of actual audited figures even when they are more than provisional figures, contrary to the lower authority's directive. (Case: 1998 (2) TMI 251 - CEGAT, New Delhi)

---

---

The Appellate Tribunal CEGAT in New Delhi allowed the appellant to raise a new contention regarding the consideration of actual audited figures even when they are more than provisional figures. The lower authority had directed to consider actual figures only when they are less than provisional figures. The appellant was directed to raise this contention. (Case: 1998 (2) TMI 251 - CEGAT, New Delhi)

---