https://www.taxtmi.com/caselaws?id=340744 The court ruled against the appellant on all issues. The application for admission of additional evidence was denied, finding no injustice caused by the Tribunal's reliance on the documents. The appellant's claim for exemption under Section 54F was rejected due to non-compliance with mandatory conditions. The allegation of infringement of natural justice principles was dismissed, as the appellant had the opportunity to address all issues during the hearing. The appeal was decided in favor of the Revenue, with no costs awarded to either party. en-us Fri, 10 Mar 2017 00:00:00 +0530 Fri, 13 Apr 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340744 The court ruled against the appellant on all issues. The application for admission of additional evidence was denied, finding no injustice caused by the Tribunal's reliance on the documents. The appellant's claim for exemption under Section 54F was rejected due to non-compliance with mandatory conditions. The allegation of infringement of natural justice principles was dismissed, as the appellant had the opportunity to address all issues during the hearing. The appeal was decided in favor of the Revenue, with no costs awarded to either party. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340744