86. . - The Court may presume that any document purporting to be a certified copy of any judicial record of ^1[^2[****] any country not forming part of India or] of Her Majesty's Dominions is genuine and accurate, if the document purports to be certified in any manner which is certified by any representative of ^3[****] the ^4[Central Government] ^5[in or for] ^6[such country] to be the manner commonly in use in ^7[that country] for the certification of copies of judicial records. ^8[An offic... ... ...

^1[85C. Presumption as to ^2[Electronic Signature Certificates]. - The Court shall presume, unless contrary is proved, that the information listed in a ^2A[Electronic Signature Certificate] is correct, except for information specified as subscriber information which has not been verified, if the certificate was accepted by the subscriber.]     ****************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92, and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by ib... ... ...

^1[85B. Presumption as to electronic records and ^2[electronic signatures]. - (1) In any proceedings involving a secure electronic record, the Court shall presume unless contrary is proved, that the secure electronic record has not been altered since the specific point of time to which the secure status relates. (2) In any proceedings, involving secure digital signature, the Court shall presume unless the contrary is proved that- (a) the secure ^2A[electronic signature] is affixed by... ... ...

^1[85A. . - The Court shall presume that every electronic record purporting to be an agreement containing the ^2[electronic signature] of the parties was so concluded by affixing the ^2A[electronic signature] of the parties.     ****************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92, and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by Act 10 of 2009, s. 52(e), for "digital signature" (w.e.f. 27-10-2009). 2A. Subs. by Act 10 of 2009, s. 52(e), for... ... ...

85. . - The Court shall presume that every document purporting to be a power-of-attorney, and to have been executed before, and authenticated by, a Notary Public, or any Court, Judge, Magistrate, ^1[Indian] Consul or Vice-Consul, or representative ^2[****] of the ^3[Central Government], was so executed and authenticated.     ****************** NOTES:- 1. Subs. by the A.O. 1950, for "British". 2. The Words "of Her Majesty, or" Rep. ibid. 3. Subs. by the A.O... ... ...

84. . - The Court shall presume the genuineness of every book purporting to be printed or published under the authority of the Government of any country, and to contain any of the laws of that country, and of every book purporting to contain reports of decisions of the Courts of such country. =============... ... ...

83. . - The Court shall presume that maps or plans purporting to be made by the authority of ^1[the Central Government or any State Government] were so made, and are accurate; but maps or plans made for the purposes of any cause must be proved to be accurate.     ****************** NOTES:- 1. The original word "Government" has successively been amended by the A.O. 1937, the A.O. 1948, Act 40 of 1949 and the A.O. 1950 to read as above. =============... ... ...

82. . - When any document is produced before any Court, purporting to be a document which, by the law in force for the time being in England or Ireland, would be admissible in proof of any particular in any Court of Justice in England or Ireland, without proof of the seal or stamp or signature authenticating it, or of the judicial or official character claimed by the person by whom it purports to be signed, the Court shall presume that such seal, stamp or signature is genuine, and that the perso... ... ...

^1[81A. . - The Court shall presume the genuineness of every electronic record purporting to be the Official Gazette, or purporting to be electronic record directed by any law to be kept by any person, if such electronic record is kept substantially in the form required by law and is produced from proper custody.]     ****************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92, and the Second Schedule (w.e.f. 17-10-2000). =============... ... ...

81. . - The Court shall presume the genuineness of every document purporting to be the London Gazette or ^1[any Official Gazette, or the Government Gazette] of any colony, dependency or possession of the British Crown, or to be a newspaper or journal, or to be a copy of a private Act of Parliament ^2[of the United Kingdom] printed by the Queen's Printer, and of every document purporting to be a document directed by any law to be kept by any person, if such document is kept substantially in the f... ... ...

80. . - Whenever any document is produced before any Court, purporting to be a record or memorandum of the evidence, or of any part of the evidence, given by a witness in a judicial proceeding or before any officer authorized by law to take such evidence or to be a statement or confession by any prisoner or accused person, taken in accordance with law, and purporting to be signed by any Judge or Magistrate, or by any such officer as aforesaid, the Court shall presume- that the document is gen... ... ...

PRESUMPTIONS AS TO DOCUMENTS 79. . - The Court shall presume ^1[to be genuine] every document purporting to be a certificate, certified copy or other document, which is by Law declared to be admissible as evidence of any particular fact, and which purports to be duly certified by any officer ^2[of the Central Government or of a State Government, or by any officer ^3[in the State of Jammu and Kashmir] who is duly authorized thereto by the Central Government]: Provided that such document is ... ... ...

78. . - The following public documents may be proved as follows:- (1) Acts, orders or notifications of ^1[the Central Government] in any of its departments, ^2[or of the Crown Representative] or of any State Government or any department of any State Government, - by the records of the departments, certified by the head of those departments respectively, or by any document purporting to be printed by order of any such Government ^3[or, as the case may be, of the Crown R... ... ...

SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER For the Assessee : Shri B.R. Popat, AR For the Revenue : Shri Rignesh Das, Sr. DR ORDER PER MAKARAND V. MAHADEOKAR, AM: This appeal by the assessee is directed against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)") dated 24/01/2024, confirming the addition made by the Assessing Officer (AO) under Section 69A of the Income Tax Act... ... ...

N.J.JAMADAR, J. For the Applicant : Mr. Kamlesh Satre with Mr. Harshad Meshram For the State : Mr S.R. Aagarkar, APP Mr. Mahesh Shelar, PSI DCB CID Unit No.7 Ghatkopar Mumbai present. JUDGMENT : 1. Heard the learned Counsel for the parties. 2. The applicant who is arraigned in C.R.No.9 of 2023 registered with DCB, CID, Unit No.7, Ghatkopar (Original C.R.No.6 of 2023 registered with Bhoiwada Police Station) for the offences punishable under Sections 20(b)(ii)(C) and Section 29 o... ... ...

Input tax credit on debit notes availed on or after 1 January 2021 is determined by the financial year of the debit note, not that of the underlying invoice. A physical invoice need not accompany goods moved under an e-invoice where the QR code containing the Invoice Reference Number is electronically produced for verification. Refund of accumulated unutilized ITC on exports is restricted only where export duty is actually payable; nil-rated, exempt, or non-scheduled goods are not treated as subjected to export duty.

Cash-deposit addition for unexplained money under Section 69A read with Section 115BBE cannot be assessed in a dissolved partnership firm's hands when the relevant bank account is owned and operated by an individual proprietor. Where the proprietor acknowledges the account and reports its transactions in her income-tax return, assessment must be directed to the appropriate person, subject to law.

Proof of public documents may be made by producing certified copies that purport to reproduce the contents of the relevant public document or any part of it. Such certified copies serve as proof of the contents represented in them.

Certified copies of public documents must be supplied by a public officer having custody of a document that a person is entitled to inspect, on demand and payment of legally prescribed fees. Each copy must include a dated certificate confirming it is a true copy, signed by the responsible officer with the officer's official title and sealed where authorised. An officer ordinarily authorised to deliver such copies is deemed to have custody of the document.

Private documents are defined through a residual classification: every document that does not qualify as a public document falls within the category of private documents. Public-document status is the determining exclusion; absent that status, a document is treated as private under the evidentiary classification. The classification therefore creates a default category for non-public documents.