https://www.taxtmi.com/caselaws?id=7077 Additional evidence in appeal may be admitted only where the appellate authority requires it to decide the matter or where some other substantial cause is shown; it is not enough that the material is merely relevant, and a party cannot use appeal to cure omissions from the original record. The note also discusses unexplained credits in a non-resident account, stating that surrounding circumstances, inconsistent explanations, lack of supporting proof, and indicators such as absence of repayment or interest can support an inference that the entry represents undisclosed income rather than a genuine remittance. 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 in appeal may be admitted only where the appellate authority requires it to decide the matter or where some other substantial cause is shown; it is not enough that the material is merely relevant, and a party cannot use appeal to cure omissions from the original record. The note also discusses unexplained credits in a non-resident account, stating that surrounding circumstances, inconsistent explanations, lack of supporting proof, and indicators such as absence of repayment or interest can support an inference that the entry represents undisclosed income rather than a genuine remittance. Case-Laws Income Tax Wed, 13 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7077