https://www.taxtmi.com/caselaws?id=221497 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The court agreed that the first respondent's submitted documents were genuine, while Abdul Razak's statements lacked credibility due to retraction and inconsistency. The court emphasized the need for corroborating evidence to support statements, regardless of admissibility. en-us Thu, 28 Feb 2013 00:00:00 +0530 Tue, 22 Apr 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221497 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The court agreed that the first respondent's submitted documents were genuine, while Abdul Razak's statements lacked credibility due to retraction and inconsistency. The court emphasized the need for corroborating evidence to support statements, regardless of admissibility. Case-Laws Customs Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221497