https://www.taxtmi.com/caselaws?id=325308 Admission of additional evidence under Rule 29 was justified because the tax residency certificate and the certificate on residence and absence of permanent establishment were treated as essential to resolve the disputed disallowance. The Tribunal held that these materials required examination at the assessment stage in the interests of justice, and the assessee was entitled to a full opportunity of hearing. The application was therefore accepted, and the issue was restored to the Assessing Officer for verification of the documents and fresh adjudication in accordance with law. en-us Wed, 03 Feb 2016 00:00:00 +0530 Wed, 16 Mar 2016 10:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325308 Admission of additional evidence under Rule 29 was justified because the tax residency certificate and the certificate on residence and absence of permanent establishment were treated as essential to resolve the disputed disallowance. The Tribunal held that these materials required examination at the assessment stage in the interests of justice, and the assessee was entitled to a full opportunity of hearing. The application was therefore accepted, and the issue was restored to the Assessing Officer for verification of the documents and fresh adjudication in accordance with law. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325308