https://www.taxtmi.com/caselaws?id=238566 The court allowed the appellant to introduce additional evidence, Annexures "A" and "B," in an appeal under Section 260A of the Income Tax Act, 1961. These documents were deemed crucial for interpreting Section 80 HHC. Despite the Revenue's objections, the court accepted the evidence, granting the Revenue an opportunity to challenge its genuineness. The judgment emphasizes the importance of considering essential evidence for effective dispute resolution and ensuring procedural fairness by allowing the opposing party to respond to new evidence. en-us Tue, 03 May 2011 00:00:00 +0530 Sat, 26 Oct 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238566 The court allowed the appellant to introduce additional evidence, Annexures "A" and "B," in an appeal under Section 260A of the Income Tax Act, 1961. These documents were deemed crucial for interpreting Section 80 HHC. Despite the Revenue's objections, the court accepted the evidence, granting the Revenue an opportunity to challenge its genuineness. The judgment emphasizes the importance of considering essential evidence for effective dispute resolution and ensuring procedural fairness by allowing the opposing party to respond to new evidence. Case-Laws Income Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238566