https://www.taxtmi.com/caselaws?id=288095 Where additional evidence is admitted in appellate proceedings, the Assessing Officer must be given a fair opportunity to examine and rebut it before relief is granted. The text also notes that additions for unexplained cash credit and unexplained investment require verification of the claimed source of funds and supporting documents; interest disallowance depends on proof of actual business use of borrowed funds; estimated personal-use disallowances for telephone, vehicle and related s depend on documentary evidence; and an agricultural land claim requires reliable proof of location and agricultural use. The common operative point is that each issue turns on fresh factual verification and compliance with Rule 46A procedure. en-us Mon, 25 Mar 2019 00:00:00 +0530 Wed, 20 May 2020 09:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288095 Where additional evidence is admitted in appellate proceedings, the Assessing Officer must be given a fair opportunity to examine and rebut it before relief is granted. The text also notes that additions for unexplained cash credit and unexplained investment require verification of the claimed source of funds and supporting documents; interest disallowance depends on proof of actual business use of borrowed funds; estimated personal-use disallowances for telephone, vehicle and related s depend on documentary evidence; and an agricultural land claim requires reliable proof of location and agricultural use. The common operative point is that each issue turns on fresh factual verification and compliance with Rule 46A procedure. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288095