"The court will permit the presentation of evidence on which the respondent based his assessment or the appellant's assessment of the report submitted by him or the claims he made under section 147(c) of the Ordinance, even if such evidence was inadmissible in court in a hearing in a civil proceeding."
In other words, in accordance with this regulation, in tax appeals, the court is not bound by the ordinary rules of evidence, and it is also possible to submit evidence that is inadmissible in a civil proceeding "Regular", to the extent that one of the alternatives listed in the section exists: the tax assessor based his assessment on them or the taxpayer based the assessment on them"or on the basis of which the taxpayer presented his arguments before the tax assessor accordingly To section 147(c) 30Income Tax Ordinance (See, for example: Civil Appeal Authority 27/20 Bergig N' National Assessment Unit, paragraph 21 and the references there (12.5.2020)).
At the same time, I am of the opinion that the District Court exaggerated the weight of these letters. It is difficult to fit the District Court's ruling that: "Can be assumed, Reasonable discount, Because Tremo Fisher, A serious company with an orderly conduct, She would not have produced an official document without checking its credibility and that its contents could be relied upon". In addition, I do not share the District Court's astonishment as to why the appellants did not summon the editors of the following letters:"30 in order to confront them regarding their content. Nevertheless, it is clear that these letters cannot be ignored and that they carry some weight in the matter of the question of who initiated the splitting of the agreements.
00 In summary: Taking into account the letters from Thermo-Fischer on the one hand, and the testimony of Ms. Baran, and the e-mail dated September 16,2014 sent by Mr. Bertlein, on the other hand, I am of the opinion, contrary to the District Court's determination, that the appellants were able to prove that it was the purchasing company that initiated the existence of a separate personal undertaking by Kahane not to compete with it.