https://www.taxtmi.com/article/detailed?id=10769 The article criticises a recent judgment for applying only limited provisions of the Indian Evidence Act and relying on presumptions to discount documentary and primary evidence. It stresses that the Evidence Act is broadly applicable, that presumptions are discretionary and rebuttable, and that tax authorities exercising court like discovery powers must disclose materials underlying investigatory reports and allow testing by cross examination. The author warns against treating routine commercial records as inherently bogus without assessing the assessee's circumstances and permitting rebuttal. en-us Thu, 27 Oct 2022 13:32:58 +0530 Thu, 27 Oct 2022 13:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10769 The article criticises a recent judgment for applying only limited provisions of the Indian Evidence Act and relying on presumptions to discount documentary and primary evidence. It stresses that the Evidence Act is broadly applicable, that presumptions are discretionary and rebuttable, and that tax authorities exercising court like discovery powers must disclose materials underlying investigatory reports and allow testing by cross examination. The author warns against treating routine commercial records as inherently bogus without assessing the assessee's circumstances and permitting rebuttal. Articles Income Tax Thu, 27 Oct 2022 13:32:58 +0530 https://www.taxtmi.com/article/detailed?id=10769