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Rule 46A of the Income Tax Rules
No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]
March 14, 2024
Ex-Parte Assessment Orders passed without considering Additional Evidence filed under Rule 46A of Income Tax Rules: ITAT directs Readjudication [Read Order]
September 19, 2023
No addition can be made on value of purchase of Lands are recorded Books of Account of Assessee: ITAT [Read Order]
September 15, 2023
CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]
April 21, 2023
Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]
September 27, 2022
Summarizing the details Submitted to the AO in Tabular Form, before the CIT(A) is not New Evidence: ITAT [Read Order]
May 23, 2018
Sale Price approved by Charity Commissioner had to be followed in case of Trust’s Sale Deed: ITAT [Read Order]
March 22, 2018
CIT(A) can Admit Additional Evidence If AO does not file Remand Report even after Several Reminders: ITAT Delhi [Read Order]
July 9, 2017
Producing Additional Evidence before the Appellate Authority is a Statutory Right of the Assessee: ITAT Ahmedabad [Read Order]
January 14, 2017
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