Disclosure Required for Adverse Evidence in Cross-Examination; Not Needed for Collateral Material.

Disclosure Required for Adverse Evidence in Cross-Examination; Not Needed for Collateral Material. https://www.taxtmi.com/highlights?id=23111 Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of collateral nature. - AT en-us Wed, 27 May 2015 08:03:19 +0530 Wed, 27 May 2015 08:03:19 +0530 TaxTMI RSS Generator Disclosure Required for Adverse Evidence in Cross-Examination; Not Needed for Collateral Material. https://www.taxtmi.com/highlights?id=23111 Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of collateral nature. - AT Highlights Income Tax Wed, 27 May 2015 08:03:19 +0530 https://www.taxtmi.com/highlights?id=23111