consideration of
Rs.95,00,000/- only and no corroborative evidence is placed on record by the
revenue authorities as well as Ld. Departmental Representative ... origin, entitled to a much higher degree of credit than parol evidence.
4.5.4 Thus, in view of the above discussion, the AO was not justified
evidences placed before us by the Ld. Counsel for
the assessee. It is a settled law that documentary evidence has
precedence over oral evidence ... origin, entitled to a much higher degree of credit
than parol evidence. It is of policy because it would be attended with
great mischief
2021
consideration of Rs.95,00,0001- only and no corroborative evidence is placed
on record by the revenue authorities as well as Ld Departmental ... origin, entitled to a much higher degree of credit than parol evidence.
4.2.4 Thus, in view of the above discussion, the AO was not justified
Dr. P. Mahalingam vs Muthoot Fincrop Ltd on 14 February, 2022
NATIONAL COMPANY LAW APPELLATE
Dr. P. Mahalingam vs Muthoot Fincrop Ltd on 14 February, 2022
NATIONAL COMPANY LAW APPELLATE
M/S Gurneet Farms vs Punjab National Bank on 18 August, 2022
Daily Order
STATE
