Order passed without considering submission amounts to miscarriage of justice

ADF Foods Limited Vs ACIT (ITAT Ahmedabad) Assessee company is engaged in the business of processing and packaging of various food items and selling them world-wide. It recorded total turnover of more than Rs.110 Crores, out of which more than 90% of its turnover accounted for by way of exports outside India and remaining turnover accounted for in domestic market. Hence, to improve its international market it had appointed various persons as ‘Country Managers’ in different countries. They were non residents and they provided all business & marketing related services abroad. Lea...