their Lordships laying down the significance of human probabilities held as under: "in a
case where a party relied on self serving recitals ... documentary evidence is produced, the same must pass the test of human probabilities and
surrounding circumstances if they do not, then addition justified. Reliance
further placed reliance on the theory of preponderance of human
probability as pronounced by the Hon. Apex Court in the cases of CIT v. Durga ... activity of providing accommodation entries, the presumption
on the basis of human probability has also rightly been referred by the assessing
officers to fortify their
their Lordships laying down the significance of human probabilities held as under: "in a
case where a party relied on self serving recitals ... documentary evidence is produced, the same must pass the test of human probabilities and
surrounding circumstances if they do not, then addition justified. Reliance
defied the stock
market's established conventions as per human probabilities. He observed in
assessment order dated 27.12.2016 that all this suggested a very ... their Lordships laying down the significance of human probabilities held as under:
"in a case where a party relied on self serving recitals
such cases, i.e. of gift by NRI, the test of human probabilities ought to be applied by the Tribunal. He urged that the Tribunal ... beyond direct evidence and that in such cases the test of human probabilities is most appropriate. He further submitted that if the arguments of learned
documentary evidence is produced, the same must pass the test
of human probabilities and surrounding circumstances if they do not, then addition justified.
Reliance ... pages 545-
547 made a reference to the test of human probabilities in the following fact situation:-
" ..... It is true that an apparent must
their Lordships laying down the significance of
human probabilities held as under: "in a case where a party relied on self
serving recitals ... documentary evidence is
produced, the same must pass the test of human probabilities and
surrounding circumstances if they do not, then addition justified. Reliance
their Lordships laying down the significance of human probabilities held as under: "in a
case where a party relied on self serving recitals ... documentary evidence is produced, the same must pass the test of human probabilities and
surrounding circumstances if they do not, then addition justified. Reliance
their Lordships laying down the significance of human probabilities held as under: "in a
case where a party relied on self serving recitals ... documentary evidence is produced, the same must pass the test of human probabilities and
surrounding circumstances if they do not, then addition justified. Reliance
judge the evidence before
them by applying the test of human probability. Human minds may differ as to the
reliability of piece of evidence ... steps together, final conclusion does not accord with the human
probabilities. The Hon'ble Supreme Court in the case of CIT v. Durga Prasad
