Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 8 mandates claims outside existing records be supported by a sworn affidavit for integrity in tax proceedings.</h1> Rule 8 of the Income-tax Settlement Commission (Procedure) Rules, 1976, requires that any fact alleged in the statement of facts, which is not supported by or contradicts the case record, must be clearly and concisely stated and backed by a duly sworn affidavit. This rule ensures that any claims made outside the existing record are substantiated through a formal affidavit process, maintaining the integrity and accuracy of the proceedings within the Direct Taxes Settlement Commission.
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