https://www.taxtmi.com/caselaws?id=199759 The Tribunal partially allowed the appeals, directing the CIT(A) to reconsider claims after thorough examination of evidence and providing a reasonable opportunity to both parties. The Tribunal stressed the importance of proper documentation and adherence to procedural rules in tax assessments. The matter was restored to the CIT(A) for fresh consideration, with the Third Member concluding that the assessee is not entitled to the admission of additional evidence and the claim of brokerage and discount. The Tribunal refrained from expressing an opinion on the claim of interest. en-us Fri, 07 Feb 1997 00:00:00 +0530 Mon, 12 Mar 2018 11:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199759 The Tribunal partially allowed the appeals, directing the CIT(A) to reconsider claims after thorough examination of evidence and providing a reasonable opportunity to both parties. The Tribunal stressed the importance of proper documentation and adherence to procedural rules in tax assessments. The matter was restored to the CIT(A) for fresh consideration, with the Third Member concluding that the assessee is not entitled to the admission of additional evidence and the claim of brokerage and discount. The Tribunal refrained from expressing an opinion on the claim of interest. Case-Laws Income Tax Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199759