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Documents citing Thomas Baker (Chemicals) P.Ltd, Mumbai vs Dcit 4(3)(1), Mumbai on 8 January, 2019

Motech Software Pvt Ltd, Mumbai vs Dcit, Cir-3(3)(1), Mumbai on 28 August, 2024

279. It has further been laid down in V.C. Shukla case as to value of entries in the books of account, that such statements shall not alone be sufficient evidence to charge any person with liability, even if they are relevant and admissible, and that they are only corroborative evidence. It has been held that even then independent evidence is necessary as to trustworthiness of those entries which is a requirement to fasten the liability."
Income Tax Appellate Tribunal - Mumbai Cites 26 - Cited by 0 - Full Document

Dcit, Cir-3(3)(1), Mumbai vs Motech Software Pvt Ltd, Mumbai on 28 August, 2024

279. It has further been laid down in V.C. Shukla case as to value of entries in the books of account, that such statements shall not alone be sufficient evidence to charge any person with liability, even if they are relevant and admissible, and that they are only corroborative evidence. It has been held that even then independent evidence is necessary as to trustworthiness of those entries which is a requirement to fasten the liability."
Income Tax Appellate Tribunal - Mumbai Cites 26 - Cited by 0 - Full Document

Motech Software Pvt Ltd, Mumbai vs Dcit, Cir-3(3)(1), Mumbai on 28 August, 2024

279. It has further been laid down in V.C. Shukla case as to value of entries in the books of account, that such statements shall not alone be sufficient evidence to charge any person with liability, even if they are relevant and admissible, and that they are only corroborative evidence. It has been held that even then independent evidence is necessary as to trustworthiness of those entries which is a requirement to fasten the liability."
Income Tax Appellate Tribunal - Mumbai Cites 26 - Cited by 0 - Full Document

Dcit, Cir-3(3)(1), Mumbai vs Motech Software Pvt Ltd, Mumbai on 28 August, 2024

279. It has further been laid down in V.C. Shukla case as to value of entries in the books of account, that such statements shall not alone be sufficient evidence to charge any person with liability, even if they are relevant and admissible, and that they are only corroborative evidence. It has been held that even then independent evidence is necessary as to trustworthiness of those entries which is a requirement to fasten the liability."
Income Tax Appellate Tribunal - Mumbai Cites 26 - Cited by 0 - Full Document
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