Discretion lies with the Tribunal to admit additional evidence in the interest of justice

CIT Vs Text Hundred India Pvt. Ltd. (Delhi High Court)-  Rule 29 of the ITAT Rules – Additional evidence should be allowed to be submitted at the Tribunal to prove benefit received by receipt of management services by the Assessee. AO denied deduction of management services charges alleging that the same didn’t provide benefits to the recipient of services. The Assessee sought production of evidences in the form of emails to prove benefits from such services. The Department challenged production of additional evidences. Held, discretion lies with the Tribunal to admit additional evide...