https://www.taxtmi.com/caselaws?id=63560 Statements of material witnesses in tax proceedings may be relied upon where the assessee had access to the material and declined to cross-examine an available witness; an earlier statement may also be used if the witness later becomes unavailable and the statement is substantially complete, reflecting the evidentiary principles noted in section 33 of the Indian Evidence Act, 1872. On genuineness of commission expenditure, cheques alone did not discharge the assessee's burden where surrounding material indicated a hawala arrangement and no real services were shown. The Tribunal sustained the disallowance, holding that the assessee failed to prove the expenditure was genuine. en-us Thu, 08 May 2003 00:00:00 +0530 Mon, 31 Jan 2011 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63560 Statements of material witnesses in tax proceedings may be relied upon where the assessee had access to the material and declined to cross-examine an available witness; an earlier statement may also be used if the witness later becomes unavailable and the statement is substantially complete, reflecting the evidentiary principles noted in section 33 of the Indian Evidence Act, 1872. On genuineness of commission expenditure, cheques alone did not discharge the assessee's burden where surrounding material indicated a hawala arrangement and no real services were shown. The Tribunal sustained the disallowance, holding that the assessee failed to prove the expenditure was genuine. Case-Laws Income Tax Thu, 08 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63560