Yum! Restaurants Marketing (P.) Ltd. v. ITO (2019) 179 ITD 480/(2020) 190 DTR 84/ 205 TTJ 124 (Delhi) (Trib.)

S. 254(1) : Appellate Tribunal-Power-Additional evidence-Tribunal is empowered to admit additional evidences in the interest of substantial justice. [ITAT, R.29]

Tribunal held that it is empowered to admit additional evidences in the interest of substantial justice. (AY. 2002-03)