https://www.taxtmi.com/caselaws?id=797585 Rule 46A permits consideration of supplementary evidence where the Assessing Officer receives an opportunity to submit a remand report and the material is necessary to determine exemption claims. A registered arrangement amalgamating adjoining flats into one composite residential unit may support capital-gains exemptions under Sections 54 and 54F when the assessee's investment and ownership share in the resulting unit are established. The separate identity of an amalgamated flat may cease where the registered agreement creates a single residential unit, supporting the claimed exemptions. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797585 Rule 46A permits consideration of supplementary evidence where the Assessing Officer receives an opportunity to submit a remand report and the material is necessary to determine exemption claims. A registered arrangement amalgamating adjoining flats into one composite residential unit may support capital-gains exemptions under Sections 54 and 54F when the assessee's investment and ownership share in the resulting unit are established. The separate identity of an amalgamated flat may cease where the registered agreement creates a single residential unit, supporting the claimed exemptions. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797585