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1 - 8 of 8 (0.39 seconds)Section 133A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 147 in The Income Tax Act, 1961 [Entire Act]
Common Cause (A Regd. Society) vs Union Of India on 9 March, 2018
ITA no.1818/AHD/2019
Asstt. Year 2015-16
6
9.2 We are also of the view that draft sale deed in the absence of other
corroborative materials cannot substitute the evidence. The Hon'ble Supreme Court
in case of Common Cause (A registered society) vs. Union of India reported in 77
taxmann.com 245, held that noting on loose sheet/diary does carry any evidentiary
value under the provision of section 34 of the Evidence Act, the relevant extract
reads as under:
Section 34 in The Indian Evidence Act, 1872 [Entire Act]
Section 34 in The Income Tax Act, 1961 [Entire Act]
Section 50C in The Income Tax Act, 1961 [Entire Act]
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