https://www.taxtmi.com/caselaws?id=382960 The Tribunal dismissed the appeal, ruling that the additional evidence was inadmissible, confirming the land's classification as a capital asset, and affirming the correct application of the indexation benefit. The decision highlighted the significance of procedural adherence and the substantive value of evidence in resolving the case. The judgment was delivered on June 24, 2019. en-us Mon, 24 Jun 2019 00:00:00 +0530 Fri, 12 Jul 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382960 The Tribunal dismissed the appeal, ruling that the additional evidence was inadmissible, confirming the land's classification as a capital asset, and affirming the correct application of the indexation benefit. The decision highlighted the significance of procedural adherence and the substantive value of evidence in resolving the case. The judgment was delivered on June 24, 2019. Case-Laws Income Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382960