https://www.taxtmi.com/caselaws?id=234247 HC allowed admission of fresh evidence under Rule 29 and decided in favor of the taxpayer. The court held the Tribunal properly exercised its discretion to admit additional management-expense records produced on the taxpayer's application, finding sufficient cause-technological inability to retrieve e-mails earlier-and no contrary rebuttal from revenue. The HC emphasized that the Tribunal may admit evidence necessary for proper adjudication and that Rule 29 permits production of documents for substantial cause, so the late evidence was rightly received and relied upon. en-us Fri, 14 Jan 2011 00:00:00 +0530 Tue, 26 May 2026 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234247 HC allowed admission of fresh evidence under Rule 29 and decided in favor of the taxpayer. The court held the Tribunal properly exercised its discretion to admit additional management-expense records produced on the taxpayer's application, finding sufficient cause-technological inability to retrieve e-mails earlier-and no contrary rebuttal from revenue. The HC emphasized that the Tribunal may admit evidence necessary for proper adjudication and that Rule 29 permits production of documents for substantial cause, so the late evidence was rightly received and relied upon. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234247