The Tribunal allowed the admission of additional evidence submitted by the assessee, Luminous Technologies Pvt. Ltd., relating to the disallowance under Section 40A(2) for excessive expenditure incurred on purchases from its associated enterprise (AE). The assessee had adopted the internal TNMM (Transaction Net Margin Method) for benchmarking the transaction and had submitted segmental financial statements during the proceedings before the Dispute Resolution Panel (DRP). The DRP rejected these statements as they were not audited. In appeal, the assessee produced certified segmental financial statement as additional evidence under Rule 29 of the ITAT Rules. The Tribunal noted that this additional evidence was crucial for proper adjudication of the issue, as it allowed for a more accurate comparison between the transactions with the AE and an unrelated party, Amar Raja Batteries Ltd (ARBL). The Tribunal found that excluding this evidence would be unjust and admitted it, emphasizing the need for a fair determination of the arms-length price as it had a direct and important bearing to adjudicate the present controversy. (A.Y. 2013-14)