https://www.taxtmi.com/caselaws?id=16441 The Tribunal upheld the decision to disallow the claim of Rs. 9,98,200 under "Machinery and electrical repairs" as the payment to Elgi Equipments Ltd. was for a new Pasteuriser plant, not repairs. The Commissioner of Income-tax (Appeals) not admitting certain documents was deemed venial. Additional evidence from the Revenue supported the Tribunal's findings, and reliance on evidence from Elgi Equipments Ltd. without cross-examination was justified. The Tribunal found no violation of natural justice, providing the assessee with a reasonable opportunity. Ultimately, the Department prevailed, and the assessee's claim was denied. en-us Tue, 12 Jan 1999 00:00:00 +0530 Mon, 07 Sep 2009 17:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16441 The Tribunal upheld the decision to disallow the claim of Rs. 9,98,200 under "Machinery and electrical repairs" as the payment to Elgi Equipments Ltd. was for a new Pasteuriser plant, not repairs. The Commissioner of Income-tax (Appeals) not admitting certain documents was deemed venial. Additional evidence from the Revenue supported the Tribunal's findings, and reliance on evidence from Elgi Equipments Ltd. without cross-examination was justified. The Tribunal found no violation of natural justice, providing the assessee with a reasonable opportunity. Ultimately, the Department prevailed, and the assessee's claim was denied. Case-Laws Income Tax Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16441