https://www.taxtmi.com/caselaws?id=789799 Additional evidence at the appellate stage under Order XLI Rule 27 CPC is permitted only where the trial court wrongly excluded evidence, the party shows due diligence and an inability to produce the material earlier, or the appellate court requires it to pronounce judgment or for other substantial cause. The appellants failed to give any reason for the belated request, any explanation for non-production at the earlier stage, or any demonstrated relevance and necessity of the documents. The record also did not support the claim that the Tribunal had directed filing of the relied upon documents. On these facts, the request to place additional documents on record was not maintainable and was rejected. en-us Mon, 23 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789799 Additional evidence at the appellate stage under Order XLI Rule 27 CPC is permitted only where the trial court wrongly excluded evidence, the party shows due diligence and an inability to produce the material earlier, or the appellate court requires it to pronounce judgment or for other substantial cause. The appellants failed to give any reason for the belated request, any explanation for non-production at the earlier stage, or any demonstrated relevance and necessity of the documents. The record also did not support the claim that the Tribunal had directed filing of the relied upon documents. On these facts, the request to place additional documents on record was not maintainable and was rejected. Case-Laws Money Laundering Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789799