https://www.taxtmi.com/caselaws?id=7077 Additional evidence at the appellate stage is admissible only where required to decide the matter or for another substantial cause; relevance alone does not permit a party to remedy omissions in evidence that was available earlier. An unexplained excess credit in a non-resident's account may be treated as undisclosed income where remittances depart from ordinary trading patterns and the taxpayer's explanation is inconsistent or unsupported. Relevant surrounding circumstances may include exchange restrictions, lack of repayment, absence of interest, and failure to establish that a genuine foreign remittance occurred. en-us Wed, 13 Sep 1967 00:00:00 +0530 Fri, 01 Apr 2016 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7077 Additional evidence at the appellate stage is admissible only where required to decide the matter or for another substantial cause; relevance alone does not permit a party to remedy omissions in evidence that was available earlier. An unexplained excess credit in a non-resident's account may be treated as undisclosed income where remittances depart from ordinary trading patterns and the taxpayer's explanation is inconsistent or unsupported. Relevant surrounding circumstances may include exchange restrictions, lack of repayment, absence of interest, and failure to establish that a genuine foreign remittance occurred. Case-Laws Income Tax Wed, 13 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7077