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In their decision in Jute Corporation of India Ltd. v. CIT [1991] 187ITR688 this Apex Court held that an appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions.In their decision in Jute Corporation of India Ltd. v. CIT [1991] 187ITR688 this Apex Court held that an appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions.taxmann.com Latest ArticlesRead More