https://www.taxtmi.com/caselaws?id=7768 Where appellate regulations expressly permit additional evidence, the Tribunal may admit evidence relating to a subsequent event in an agricultural income-tax appeal. The Kerala Agricultural Income-tax (Appellate Tribunal) Regulations, 1965, regulation 25(1)(b), was treated as an enabling provision supporting that jurisdiction. The Tribunal's consideration of the later event was therefore proper, and the question was answered in favour of the assessee and against the department. en-us Wed, 15 Oct 1969 00:00:00 +0530 Thu, 19 Mar 2009 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7768 Where appellate regulations expressly permit additional evidence, the Tribunal may admit evidence relating to a subsequent event in an agricultural income-tax appeal. The Kerala Agricultural Income-tax (Appellate Tribunal) Regulations, 1965, regulation 25(1)(b), was treated as an enabling provision supporting that jurisdiction. The Tribunal's consideration of the later event was therefore proper, and the question was answered in favour of the assessee and against the department. Case-Laws Income Tax Wed, 15 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7768