https://www.taxtmi.com/caselaws?id=470376 Signed software-development contracts, omitted when soft copies were inadvertently uploaded instead of scanned executed documents, were admitted as additional evidence under Rule 29 of the Income-tax Rules because they were critical to verifying the claim for professional charges. The disallowance of those charges was remitted to the Assessing Officer for fresh adjudication after giving the assessee a reasonable opportunity, with the merits and remaining contentions left open. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 24 Jul 2026 21:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470376 Signed software-development contracts, omitted when soft copies were inadvertently uploaded instead of scanned executed documents, were admitted as additional evidence under Rule 29 of the Income-tax Rules because they were critical to verifying the claim for professional charges. The disallowance of those charges was remitted to the Assessing Officer for fresh adjudication after giving the assessee a reasonable opportunity, with the merits and remaining contentions left open. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470376