https://www.taxtmi.com/highlights?id=51002 Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the statue or any judicial decision given while the appeal of the assessee is pending before the Tribunal, the assessee couldn’t take the additional ground of appeal and which explains the delay so happened in taking such additional ground of appeal. en-us Thu, 02 Jan 2020 17:22:27 +0530 Thu, 02 Jan 2020 17:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51002 Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the statue or any judicial decision given while the appeal of the assessee is pending before the Tribunal, the assessee couldn’t take the additional ground of appeal and which explains the delay so happened in taking such additional ground of appeal. Highlights Income Tax Thu, 02 Jan 2020 17:22:27 +0530 https://www.taxtmi.com/highlights?id=51002