103. . - The burden of proof as to any particular fact lies on that person who wishes the Court to believe in its existence, unless it is provided by any law that the proof of that fact shall lie on any particular person. Illustrations ^1[(a)] A prosecutes B for theft, and wishes the Court to believe that B admitted the theft to C. A must prove the admission. (b) B wishes the Court to believe that, at the time in question, he was elsewhere. He must prove it.     *****... ... ...

102. . - The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side. Illustrations (a) A sues B for land of which B is in possession, and which, as A asserts, was left to A by the will of C, B's father. If no evidence were given on either side, B would be entitled to retain his possession. Therefore the burden of proof is on A. (b) A sues B for money due on a bond. The execution of the bond is admitted, but B s... ... ...

PART III PRODUCTION AND EFFECT OF EVIDENCE CHAPTER VII. - OF THE BURDEN OF PROOF 101. . - Whoever desires any Court to give judgment as to any legal right or liability dependent on the existence of facts which he asserts, must prove that those facts exist. When a person is bound to prove the existence of any fact, it is said that the burden of proof lies on that person. Illustrations (a) A desires a Court to give judgment that B shall be punished for a crime which A says B has com... ... ...

100. . - Nothing in this Chapter contained shall be taken to affect any of the provisions of the Indian Succession Act, 1865 ^[1](10 of 1865) as to the construction of wills.     **************** NOTES:- 1. See now the Indian Succession Act, 1925 (39 of 1925), Pt. VI, Ch. VI. =============... ... ...

99. . - Persons who are not parties to a document, or their representatives in interest, may give evidence of any facts tending to show a contemporaneous agreement varying the terms of the document. Illustration A and B make a contract in writing that B shall sell A certain cotton, to be paid for on delivery. At the same time they make an oral agreement that three months credit shall be given to A. This could not be shown as between A and B, but it might be shown by C, if it affected his i... ... ...

98. - Evidence may be given to show the meaning of illegible or not commonly intelligible characters, of foreign, obsolete, technical, local and provincial expressions, of abbreviations and of words used in a peculiar sense. Illustration A, sculptor, agrees to sell to B, "all my mods". A has both models and modelling tools. Evidence may be given to show which he meant to sell. =============... ... ...

97. . - When the language used applies partly to one set of existing facts, and partly to another set of existing facts, but the whole of it does not apply correctly to either, evidence may be given to show to which of the two it was meant to apply. Illustration A agrees to sell to B "my land at X in the occupation of Y". A has land at X, but not in the occupation of Y, and he has land in the occupation of Y but it is not at X. Evidence may be given of facts showing which he meant to sell.... ... ...

96. . - When the facts are such that the language used might have been meant to apply to any one, and could not have been meant to apply to more than one, of several persons or things, evidence may be given of facts which show which of those persons or things it was intended to apply to. Illustrations (a) A agrees to sell to B, for Rs. 1,000, "my white horse". A has two white horses. Evidence may be give of facts which show which of them was meant. (b) A agrees to accompany B to Haidara... ... ...

Commercial Tax Department Ministry, Vallabh Bhawan, Bhopal Bhopal, the 28th March 2025 No. CT-8-0007-2024-Sec-1-V (CT)(17).- In exercise of the powers conferred by sub-clause (2) of clause 1 of the notification No. CT-8-0007-2024-Sec-1-V (CT)(19), Bhopal, dated 08th August 2024 of this department, the State Government, hereby : - 1. appoints 11th day of February, 2025 as the date on which the provisions of clause 25, 28 and 33 of the said notification shall deemed to have come ... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru K. PHANINDRA REDDY I.A.S, ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No:02/2022 (2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: -Reg. Ref: Circular No. 162/18/2021-GST, dated 25.09.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi ****** Represen... ... ...

SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER For the Assessee : Shri Vibhu Gupta, Advocate For the Revenue : Shri Ajay Kumar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 12.02.2024 of the National Faceless Appeal Centre, Delhi (hereinafter referred as NFAC or 'FAA') in Appeal No. CIT(A), Delhi-4/10909/2019-20 arising out of the appeal before it against the order dated 29.12.201... ... ...

Evidence of peculiar meaning is admissible where documentary language is plain on its face but unmeaning when applied to existing facts. Extrinsic evidence may establish that the words were used in a peculiar sense and identify the intended subject matter. Where a deed refers to a house in a place where the transferor owns none, evidence of ownership of a house elsewhere and the transferee's possession may show that the deed concerned that other house.

Plain language in a document, where it accurately applies to existing facts, cannot be contradicted by evidence alleging a different intended application. A deed identifying an estate by its location and stated extent cannot be varied through evidence suggesting that another estate at a different place and of a different size was intended.

For fiscally transparent UK partnerships, Indian-source receipts must be allocated and tested according to each partner's residence and treaty entitlement. India-UK treaty residence applies only to income taxed in the United Kingdom as income of a UK resident. Non-UK resident partners may require examination under India's treaty with their own residence State. Domestic fees-for-technical-services characterisation does not replace treaty analysis, particularly for legal and professional services. Treaty claims require residence certificates, prescribed information, and factual examination of applicable income articles, fixed-base or permanent-establishment tests, and other taxing conditions.

Section 93 excludes evidence of facts intended to explain the meaning of a written instrument where its language is, on its face, ambiguous or defective. The prohibition prevents oral or other extrinsic evidence from identifying an intended meaning or curing an apparent defect. It applies where an agreement states alternative prices without indicating the applicable price and where a deed contains unfilled blanks.

Section 92 excludes oral evidence between parties to a written contract, grant, disposition, or matter required to be in writing when it is offered to contradict, vary, add to, or subtract from proved written terms. Exceptions permit proof of invalidating facts, consistent collateral oral agreements on matters left silent, conditions precedent, permissible subsequent oral modifications or rescission, consistent trade usage, and facts connecting the language of the writing with existing facts.

Terms of contracts, grants, property dispositions, and matters legally required to be reduced to writing must be proved through the document itself or admissible secondary evidence of its contents. The rule applies to terms contained in one or several instruments, while proof of one original is sufficient where multiple originals exist. Oral evidence remains admissible to prove independent facts recorded in a document, rather than the written terms themselves.

Section 90A permits the Court to presume that an electronic signature was affixed by the identified person or an authorised person when a five-year-old electronic record is produced from proper custody. Proper custody includes the place and care in which the record would naturally be kept, while custody with a proved or probable legitimate origin is not improper. The same custody explanation applies to the electronic-record presumption under section 81A.

Presumption for documents purporting or proved to be thirty years old permits the Court, where the document is produced from proper custody, to infer the genuineness of signatures and handwriting. In the case of executed or attested documents, the presumption may extend to due execution and attestation. Proper custody includes natural custody and also custody with a proved or probable legitimate origin.

Where a document called for is not produced after notice to produce, the Court must presume it was attested, stamped and executed in the manner required by law. This presumption concerns the formal validity of the unproduced document, including due execution and satisfaction of legal requirements relating to attestation and stamping.