https://www.taxtmi.com/caselaws?id=425331 Additional evidence may be admitted under Rule 46A(1) where the assessee is a non-resident, notice service is difficult, and the material is sent to the Assessing Officer for remand, so no prejudice arises from appellate admission. An addition as unexplained investment under section 68 will not survive where the assessee traces the investment to remitted foreign funds and discharges the source explanation, particularly when the applicable treaty allocates taxing rights to the foreign State. On those facts, the appellate deletion of the addition was sustained. en-us Tue, 01 Mar 2022 00:00:00 +0530 Thu, 21 Jul 2022 09:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425331 Additional evidence may be admitted under Rule 46A(1) where the assessee is a non-resident, notice service is difficult, and the material is sent to the Assessing Officer for remand, so no prejudice arises from appellate admission. An addition as unexplained investment under section 68 will not survive where the assessee traces the investment to remitted foreign funds and discharges the source explanation, particularly when the applicable treaty allocates taxing rights to the foreign State. On those facts, the appellate deletion of the addition was sustained. Case-Laws Income Tax Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425331