https://www.taxtmi.com/caselaws?id=65338 Additional evidence may be admitted under Rule 29 where the material is genuine, relevant, and necessary for just disposal, particularly when it is supplementary to an existing stand and does not amount to a new case. Here, the Tribunal found the fresh documents went to the root of the unexplained cash credit dispute and had not yet been examined for evidentiary value, so it admitted the evidence and remanded the matter to the first appellate authority for fresh adjudication on merits after giving both sides an opportunity to test the material. en-us Wed, 13 Aug 2003 00:00:00 +0530 Mon, 18 Jun 2012 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65338 Additional evidence may be admitted under Rule 29 where the material is genuine, relevant, and necessary for just disposal, particularly when it is supplementary to an existing stand and does not amount to a new case. Here, the Tribunal found the fresh documents went to the root of the unexplained cash credit dispute and had not yet been examined for evidentiary value, so it admitted the evidence and remanded the matter to the first appellate authority for fresh adjudication on merits after giving both sides an opportunity to test the material. Case-Laws Income Tax Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65338