https://www.taxtmi.com/caselaws?id=191245 The commentary addresses whether the Tribunal must first decide an application to admit additional evidence under Rule 29 of the ITAT Rules, 1963 before examining the merits, whether denial of exemption under Section 54F was justified, and whether the appellant had a fair opportunity to rebut conclusions drawn from additional evidence and Circular No. 495 dated 22.09.1987. The High Court admitted the appeal on these substantial questions of law and directed it to be listed for further directions. en-us Wed, 28 Jan 2015 00:00:00 +0530 Mon, 27 Mar 2017 07:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191245 The commentary addresses whether the Tribunal must first decide an application to admit additional evidence under Rule 29 of the ITAT Rules, 1963 before examining the merits, whether denial of exemption under Section 54F was justified, and whether the appellant had a fair opportunity to rebut conclusions drawn from additional evidence and Circular No. 495 dated 22.09.1987. The High Court admitted the appeal on these substantial questions of law and directed it to be listed for further directions. Case-Laws Income Tax Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191245