https://www.taxtmi.com/caselaws?id=464070 An appellate authority may receive additional evidence relevant to an exemption claim and remand the matter for verification when the document was not produced at assessment stage, because its co-extensive appellate power permits application of the principle underlying Order 41 Rule 27 CPC. In this Section 10A dispute, the certificate produced before the appellate stage could be examined for genuineness and veracity through remand, and that exercise was treated as lawful. The assessee's objection failed and the Revenue's challenge was rejected, with the impugned order affirmed. en-us Thu, 12 Jun 2014 00:00:00 +0530 Wed, 01 Oct 2025 13:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464070 An appellate authority may receive additional evidence relevant to an exemption claim and remand the matter for verification when the document was not produced at assessment stage, because its co-extensive appellate power permits application of the principle underlying Order 41 Rule 27 CPC. In this Section 10A dispute, the certificate produced before the appellate stage could be examined for genuineness and veracity through remand, and that exercise was treated as lawful. The assessee's objection failed and the Revenue's challenge was rejected, with the impugned order affirmed. Case-Laws Income Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464070