https://www.taxtmi.com/caselaws?id=799615 Rule 18(4) of the Income-tax (Appellate Tribunal) Rules permits additional evidence through a separate paper book supported by an application explaining the reasons for its production. Records lost, damaged or soiled and subsequently retrieved may therefore be received and evaluated under that procedure. Evidence-based findings on additions, including Section 68 additions, remain factual where supported by confirmations, transaction details, accounts, banking records, certificates and related material. In the absence of perversity, a challenge requiring reappreciation of that material does not raise a substantial question of law. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799615 Rule 18(4) of the Income-tax (Appellate Tribunal) Rules permits additional evidence through a separate paper book supported by an application explaining the reasons for its production. Records lost, damaged or soiled and subsequently retrieved may therefore be received and evaluated under that procedure. Evidence-based findings on additions, including Section 68 additions, remain factual where supported by confirmations, transaction details, accounts, banking records, certificates and related material. In the absence of perversity, a challenge requiring reappreciation of that material does not raise a substantial question of law. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799615