https://www.taxtmi.com/caselaws?id=28657 The High Court upheld the decision of the Appellate Tribunal to admit the subsequent agreement as fresh evidence, leading to the setting aside of the AAC's order and the direction for a fresh assessment. The Court emphasized the Tribunal's discretion in considering additional evidence for a just decision and ruled in favor of allowing the new agreement. The consequential questions regarding the taxability of the amount received and the correctness of setting aside the AAC's order would be addressed in the fresh enquiry as directed by the Tribunal. en-us Wed, 07 Apr 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28657 The High Court upheld the decision of the Appellate Tribunal to admit the subsequent agreement as fresh evidence, leading to the setting aside of the AAC's order and the direction for a fresh assessment. The Court emphasized the Tribunal's discretion in considering additional evidence for a just decision and ruled in favor of allowing the new agreement. The consequential questions regarding the taxability of the amount received and the correctness of setting aside the AAC's order would be addressed in the fresh enquiry as directed by the Tribunal. Case-Laws Income Tax Wed, 07 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28657