https://www.taxtmi.com/caselaws?id=445962 The ITAT Hyderabad allowed the assessee's appeal for statistical purposes regarding denial of tax credits and residential status determination. The assessee initially failed to produce a Tax Residency Certificate from the US Treasury Department but later filed an application with additional documents including the certificate. The tribunal admitted the additional evidence under Rule 29 of ITAT Rules, noting that documents necessary for fair disposal should be admitted when failure to produce earlier was despite best efforts. The matter was remanded to the Assessing Officer to reconsider the tax residence certificate and decide afresh with proper hearing opportunities. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445962 The ITAT Hyderabad allowed the assessee's appeal for statistical purposes regarding denial of tax credits and residential status determination. The assessee initially failed to produce a Tax Residency Certificate from the US Treasury Department but later filed an application with additional documents including the certificate. The tribunal admitted the additional evidence under Rule 29 of ITAT Rules, noting that documents necessary for fair disposal should be admitted when failure to produce earlier was despite best efforts. The matter was remanded to the Assessing Officer to reconsider the tax residence certificate and decide afresh with proper hearing opportunities. Case-Laws Income Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445962