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Evidence
Supreme Court (Income Tax Appeals) Rules, r. 8 · Revised Edition 2020
The parties to an appeal shall be entitled to tender evidence orally, or by affidavit at the hearing of the appeal,
provided that notice of intention to tender oral evidence and the nature of such evidence shall be filed in the Registry and a copy of such notice shall be served on the opposite party at least 7 days before the fixed date.
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