https://www.taxtmi.com/caselaws?id=276520 Confidentiality provisions in the Income-tax Act do not stop an assessee from producing copies of assessment orders already in his possession, and a true certified copy of such a public document remains admissible in evidence when its authenticity is sufficiently shown. The absence of the exact statutory certificate form is not fatal if official comparison and authentication establish correctness. The material also shows that partnership can be inferred from admissions, corroborative assessment records, witness testimony, financing conduct, and surrounding circumstances, including failure to seek recovery of advances. These principles support admissibility of tax records and factual proof of partnership liability. en-us Fri, 28 Jan 1944 00:00:00 +0630 Tue, 13 Nov 2018 11:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276520 Confidentiality provisions in the Income-tax Act do not stop an assessee from producing copies of assessment orders already in his possession, and a true certified copy of such a public document remains admissible in evidence when its authenticity is sufficiently shown. The absence of the exact statutory certificate form is not fatal if official comparison and authentication establish correctness. The material also shows that partnership can be inferred from admissions, corroborative assessment records, witness testimony, financing conduct, and surrounding circumstances, including failure to seek recovery of advances. These principles support admissibility of tax records and factual proof of partnership liability. Case-Laws Income Tax Fri, 28 Jan 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=276520