https://www.taxtmi.com/caselaws?id=793881 Additional evidence was admitted because it was directly relevant to the nature and taxability of foreign remittances and to the overseas status and capacity of the remitters. The Tribunal treated the materials as going to the root of the controversy, noted that they were largely third-party documents, and found no indication that earlier non-filing was deliberate or mala fide. Applying the principle that procedural rules should not defeat substantial justice, it restored the matter to the DRP for fresh adjudication after considering the additional evidence and giving the assessee an adequate opportunity of hearing. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793881 Additional evidence was admitted because it was directly relevant to the nature and taxability of foreign remittances and to the overseas status and capacity of the remitters. The Tribunal treated the materials as going to the root of the controversy, noted that they were largely third-party documents, and found no indication that earlier non-filing was deliberate or mala fide. Applying the principle that procedural rules should not defeat substantial justice, it restored the matter to the DRP for fresh adjudication after considering the additional evidence and giving the assessee an adequate opportunity of hearing. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793881