https://www.taxtmi.com/caselaws?id=76874 Sections 91 and 92 of the Indian Evidence Act, 1872 bar oral evidence or affidavits from contradicting the terms of a written and registered sale deed. Where the deed records a specific consideration, that recital prevails as the best evidence of the transaction and cannot be displaced by later assertions that no consideration passed. On that basis, the stated consideration was treated as the real consideration and was brought to tax as unexplained investment. en-us Wed, 10 Feb 2010 00:00:00 +0530 Fri, 26 Jun 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76874 Sections 91 and 92 of the Indian Evidence Act, 1872 bar oral evidence or affidavits from contradicting the terms of a written and registered sale deed. Where the deed records a specific consideration, that recital prevails as the best evidence of the transaction and cannot be displaced by later assertions that no consideration passed. On that basis, the stated consideration was treated as the real consideration and was brought to tax as unexplained investment. Case-Laws Income Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76874