Kanniappan Murugadoss v. ITO
79 Taxmann.com 244Income Tax Appellate Tribunal2017#6720 most cited
What is Kanniappan Murugadoss v. ITO authority for?
The Income Tax Appellate Tribunal cannot admit additional evidence at the appellate stage merely because it is vital if it was available at the initial stage and not produced without substantial cause. This principle applies even if the evidence pertains to a fundamental aspect of the case, such as the absence of an 'arrangement' in transfer pricing matters.
17
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.
Also referred to as
Kanniappan Murugadoss v. ITO · Rule 29 · admission of additional evidence · substantial cause · appellate stage · initial stage · transfer pricing · absence of arrangement
