In case of additional evidence produced by Assessee, A.O must be given opportunity

We have heard both the parties and gone through the facts of the case. Indisputably, the ld. CIT(A) considered additional material in relation to two com parables and that of the assessee, which was not available before the TPO/ AO. Apparently, the ld. CIT(A) did not follow the procedure laid down unde

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