Sh Shagan Lal, Fazilka vs The Income Tax Officer, Abohar on 30 November, 2017
Asst. Year:2009-10
We recently dealt with unregistered documents in the case of
Gurdev Singh Vs, Income Tax Officer, I.T.A No.202(Asr)/2016 decided
on 08.10.2017 , while relying upon the recent judgment delivered by
the Hon'ble apex court , in the case of Commissioner of Income Tax
Versus Balbir Singh Maini, (Civil Appeal No. 15619 OF 2017), in which
while dealing with unregistered Agreement, the Apex court laid down
the following ratio:-