https://www.taxtmi.com/caselaws?id=5032 Adjudication of material evidence is required where documentary proof is produced to establish that a receipt arose from sale of gold ornaments; a tribunal must fairly consider and adjudicate such evidence or its omission gives rise to a question of law. Determination that a receipt is taxable requires revenue proof and an evaluative conclusion based on all evidence, including the assessee's statements and surrounding probabilities. Failure to engage with material documentary evidence permits a reference by statement of case to the High Court to decide whether the receipt was undisclosed income. en-us Fri, 14 Apr 1967 00:00:00 +0530 Mon, 14 Sep 2015 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5032 Adjudication of material evidence is required where documentary proof is produced to establish that a receipt arose from sale of gold ornaments; a tribunal must fairly consider and adjudicate such evidence or its omission gives rise to a question of law. Determination that a receipt is taxable requires revenue proof and an evaluative conclusion based on all evidence, including the assessee's statements and surrounding probabilities. Failure to engage with material documentary evidence permits a reference by statement of case to the High Court to decide whether the receipt was undisclosed income. Case-Laws Income Tax Fri, 14 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5032