https://www.taxtmi.com/caselaws?id=392393 The High Court of Calcutta set aside part of the impugned order and directed the tribunal to review the matter afresh, focusing on the interpretation of Section 44AD of the Income Tax Act, 1961, and the admissibility of additional evidence under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963. The court emphasized the importance of proper assessment based on legal provisions and evidence, instructing the tribunal to address the issues raised in the appeal within six months. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 19 Feb 2020 16:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392393 The High Court of Calcutta set aside part of the impugned order and directed the tribunal to review the matter afresh, focusing on the interpretation of Section 44AD of the Income Tax Act, 1961, and the admissibility of additional evidence under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963. The court emphasized the importance of proper assessment based on legal provisions and evidence, instructing the tribunal to address the issues raised in the appeal within six months. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392393