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COMMISSIONER OF INCOME-TAX versus ASIAN TECHS LTD.

Appellate Tribunal's appeal is a limited power to admit additional evidence to the tribunal's authority The tribunal relies on the additional evidence presented before it concludes with such additional evidence without acknowledging and without giving any reason. There was no disagreement among the members of the tribunal on valid Indian Income Tax Act, 1961, Section 260 Indian Income Tax Rules 1962, R46A7 Indian Income Tax (Appellate Tribunal) Rules 1963, R 29 criminal advocate from Rajanpur lawyer