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[Cites 0, Cited by 0] [Section 46(2)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(2)(cc) in The Gift-Tax Act, 1958

(cc)the circumstances in which, the conditions subject to which and the manner in which, the Deputy Commissioner (Appeals) or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the Assessing Officer;