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Case Law Details

Case Name : CIT Vs. State Bank of India (Bombay High Court)
Related Assessment Year : 2003-04
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CIT Vs. State Bank of India (Bombay High Court)

Whether on the facts and circumstances of the case, the Tribunal was correct in law, in admitting the additional ground of appeal when the assessee had not raised this issue before the Assessment Officer or the Commissioner of Income Tax (Appeals) ?

Tribunal has jurisdiction to examine a question of law, even though raised for the first time before the Tribun

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