https://www.taxtmi.com/caselaws?id=64246 The Appellate Tribunal allowed the appeals against the imposition of additional tax under section 104 of the IT Act for the assessment years 1983-84 and 1984-85. The Tribunal admitted additional evidence crucial to the case, remanding the matters back to the CIT(A) for fresh consideration. The decision emphasized the importance of considering all relevant evidence and legal precedents in tax assessments, particularly in evaluating business considerations and internal conflicts within group companies for a just outcome. en-us Thu, 11 Feb 1993 00:00:00 +0530 Sat, 05 Feb 2011 16:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64246 The Appellate Tribunal allowed the appeals against the imposition of additional tax under section 104 of the IT Act for the assessment years 1983-84 and 1984-85. The Tribunal admitted additional evidence crucial to the case, remanding the matters back to the CIT(A) for fresh consideration. The decision emphasized the importance of considering all relevant evidence and legal precedents in tax assessments, particularly in evaluating business considerations and internal conflicts within group companies for a just outcome. Case-Laws Income Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64246