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Evidentiary Value

ITAT - Capital Gain Exemption - taxscan
Unregistered Document has No Evidentiary Value: ITAT upholds Denial of Capital Gain Exemption u/s 54 [Read Order]
July 17, 2022
Affidavit - Assessee - Evidentiary Value - ITAT - LTCG - ITAT - taxscan
Affidavit filed by Assessee is vague and non-descript has no Evidentiary Value: ITAT upholds Addition of LTCG: ITAT [Read Order]
June 10, 2022
Statement - evidentiary value - assessee's - business - ITAT - taxscan
Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessee’s Business: ITAT [Read Order]
May 30, 2022
Statement - Central Excise Act 1944 - Evidentiary Value - Cross Examination - CESTAT - Taxscan
Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]
May 4, 2022
Digital Data - Evidentiary Value - Addition - ITAT - Taxscan
Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]
April 26, 2022
Evidentiary Value - Punjab & Haryana High Court - Whatsapp Messages - Section 65B of Indian Evidence Act - Taxscan
No Evidentiary Value of Whatsapp Messages unless Certificate under Section 65B of Indian Evidence Act is obtained: Punjab & Haryana High Court [Read Order]
January 17, 2021
Re-Assessment Notice - Delhi High Court - Tax Scan
Entries in Loose Papers do not have Evidentiary Value: Delhi HC scraps Assessment Order [Read Judgment]
April 26, 2017
Revised Return - Share Application Money - Supreme Court of India - Taxscan
Entries in Loose Papers/Sheets are not ‘Books of Accounts’ and has No Evidentiary Value: SC [Read Judgment]
January 28, 2017
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