https://www.taxtmi.com/caselaws?id=772708 Additional evidence relating to TDS credit was admitted where the material was necessary for a just determination and the assessee should not be prejudiced for non-filing of information going to the root of the controversy. The disputed denial of TDS credit was therefore restored to the Commissioner (Appeals) for fresh adjudication on merits, with adequate opportunity of hearing to the assessee. The stated principle is that, when relevant evidence emerges at the appellate stage and is essential to decide entitlement to TDS credit, the appellate forum may accept the evidence and remand the matter for de novo consideration rather than decide on an incomplete record. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772708 Additional evidence relating to TDS credit was admitted where the material was necessary for a just determination and the assessee should not be prejudiced for non-filing of information going to the root of the controversy. The disputed denial of TDS credit was therefore restored to the Commissioner (Appeals) for fresh adjudication on merits, with adequate opportunity of hearing to the assessee. The stated principle is that, when relevant evidence emerges at the appellate stage and is essential to decide entitlement to TDS credit, the appellate forum may accept the evidence and remand the matter for de novo consideration rather than decide on an incomplete record. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772708