https://www.taxtmi.com/caselaws?id=71028 The Tribunal admitted additional evidence crucial for a fair resolution, citing precedents. It mandated the department be given an opportunity to rebut, ensuring fairness. Regarding the disallowance of interest, the Judicial Member differed, arguing for its deduction based on income generation. The Third Member abstained from opining on interest disallowance without considering all evidence. The case was remanded for final disposal with the additional evidence and rebuttal, emphasizing procedural fairness and thorough consideration of evidence. en-us Fri, 20 Jun 1997 00:00:00 +0530 Fri, 21 Jun 2013 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71028 The Tribunal admitted additional evidence crucial for a fair resolution, citing precedents. It mandated the department be given an opportunity to rebut, ensuring fairness. Regarding the disallowance of interest, the Judicial Member differed, arguing for its deduction based on income generation. The Third Member abstained from opining on interest disallowance without considering all evidence. The case was remanded for final disposal with the additional evidence and rebuttal, emphasizing procedural fairness and thorough consideration of evidence. Case-Laws Income Tax Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71028