Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
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The income tax department cannot presume something to have happened five years ago just because in the assessment year 1997-98 the assessee failed to explain its source of fund u/s 68 and cash fund u/s 269SS. It did not mean that it indulged in similar activity in the previous year 1992-93.
The income tax department cannot presume something to have happened five years ago just because in the assessment year 1997-98 the assessee failed to explain its source of fund u/s 68 and cash fund u/s 269SS. It did not mean that it indulged in similar activity in the previous year 1992-93.
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