High Court of Bombay at Goa Dismisses Revenue's Appeal in Expenditure Tax Case — Upholds ITAT's Admission of New Evidence. The court held that the CIT(A) and ITAT were justified in admitting the Director General (Exemption)'s order dated 31/7/2001 as additional evidence under Rule 46A of the Income Tax Rules, 1962, as it was relevant and necessary for proper adjudication.
17 Mar 2023The Commissioner of Income Tax, Goa, filed two tax appeals under the Expenditure Tax Act, 1987, against the common order of the Income Tax Appellate T...
