https://www.taxtmi.com/caselaws?id=436174 The Appeals were dismissed as the Court upheld the decisions of the CIT(A) and ITAT to admit the exemption order as new evidence. The exemption order was found to be crucial in determining the Assessee's liability for Expenditure Tax, leading to the dismissal of the Appeals without costs. The Court concluded that the conditions of Rule 46-A were met, and the Assessee was not liable for Expenditure Tax based on the exemption order and the provisions of the E.T. Act. en-us Fri, 17 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436174 The Appeals were dismissed as the Court upheld the decisions of the CIT(A) and ITAT to admit the exemption order as new evidence. The exemption order was found to be crucial in determining the Assessee's liability for Expenditure Tax, leading to the dismissal of the Appeals without costs. The Court concluded that the conditions of Rule 46-A were met, and the Assessee was not liable for Expenditure Tax based on the exemption order and the provisions of the E.T. Act. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436174