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Affidavit of intended evidence
Supreme Court (Income Tax Appeals) Rules, r. 9 · Revised Edition 2020
Except by leave of the Court, affidavits containing evidence to be used at the hearing shall be filed and copies served on the opposite party not less than 7 days before the fixed date,
provided that counter affidavits rebutting the aforesaid affidavits may be filed by the opposite party and served not later than 3 days before the fixed date.
cross- examination.
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