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![Unregistered Document has No Evidentiary Value: ITAT upholds Denial of Capital Gain Exemption u/s 54 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/ITAT-Capital-Gain-Exemption-taxscan.jpeg "Unregistered Document has No Evidentiary Value: ITAT upholds Denial of Capital Gain Exemption u/s 54 [Read Order]")
Unregistered Document has No Evidentiary Value: ITAT upholds Denial of Capital Gain Exemption u/s 54 [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench has upheld the denial of capital gain exemption under section 54 by holding that an...
![Affidavit filed by Assessee is vague and non-descript has no Evidentiary Value: ITAT upholds Addition of LTCG: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Affidavit-Assessee-Evidentiary-Value-ITAT-LTCG-ITAT-taxscan.jpeg "Affidavit filed by Assessee is vague and non-descript has no Evidentiary Value: ITAT upholds Addition of LTCG: ITAT [Read Order]")
![Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-evidentiary-value-assessees-business-ITAT-taxscan.jpeg "Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]")
![Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-Central-Excise-Act-1944-Evidentiary-Value-Cross-Examination-CESTAT-Taxscan.jpeg "Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]")
![Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Digital-Data-Evidentiary-Value-Addition-ITAT-Taxscan.jpeg "Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]")
No Evidentiary Value of Whatsapp Messages unless Certificate under Section 65B of Indian Evidence Act is obtained: Punjab & Haryana High Court [Read Order]
The Punjab and Haryana High Court held that there is no evidentiary value of Whatsapp Messages unless a Certificate under Section 65B of the Indian Evidence Act is obtained. Mr. Sanjay Vashisth...
![Entries in Loose Papers do not have Evidentiary Value: Delhi HC scraps Assessment Order [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "Entries in Loose Papers do not have Evidentiary Value: Delhi HC scraps Assessment Order [Read Judgment]")
Entries in Loose Papers/Sheets are not ‘Books of Accounts’ and has No Evidentiary Value: SC [Read Judgment]
In a recent ruling, the two-judge bench of the Supreme Court of India held that the entries in loose papers/sheets are not ‘books of accounts’ and has no evidentiary value under section 34 of the...
