TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 121: Estoppel Principle Bars Denial of Previously Asserted Facts in Legal Proceedings Involving Same Parties</h1> Section 121 of the Bharatiya Sakshya Adhiniyam, 2023, addresses the principle of estoppel. It states that if a person, through declaration, act, or omission, intentionally causes another to believe something as true and act upon it, they cannot later deny the truth of that matter in any legal proceeding involving the same parties. For example, if one person falsely leads another to believe they own a piece of land, causing the second person to purchase it, the first person cannot later claim they had no title to the land at the time of sale.
TaxTMI 
