https://www.taxtmi.com/caselaws?id=72004 The Tribunal allowed the first issue related to admission of additional evidence under r. 46A, setting aside CIT(A) order and directing redeciding with fresh evidence. The second issue regarding computation of long-term capital gains based on fair market value was upheld in line with precedent, dismissing appeals from both parties. en-us Thu, 14 Feb 2008 00:00:00 +0530 Tue, 07 Aug 2012 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72004 The Tribunal allowed the first issue related to admission of additional evidence under r. 46A, setting aside CIT(A) order and directing redeciding with fresh evidence. The second issue regarding computation of long-term capital gains based on fair market value was upheld in line with precedent, dismissing appeals from both parties. Case-Laws Income Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72004