Court Rules Diary Notes as "Dumb Documents," Lacking Evidentiary Value for Tax Additions u/s 68 and 153A. https://www.taxtmi.com/highlights?id=70719 Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as “dumb documents” - a dumb document cannot form a basis for the addition. - AT en-us Tue, 04 Jul 2023 12:04:43 +0530 Tue, 04 Jul 2023 12:04:43 +0530 TaxTMI RSS Generator Court Rules Diary Notes as "Dumb Documents," Lacking Evidentiary Value for Tax Additions u/s 68 and 153A. https://www.taxtmi.com/highlights?id=70719 Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as “dumb documents” - a dumb document cannot form a basis for the addition. - AT Highlights Income Tax Tue, 04 Jul 2023 12:04:43 +0530 https://www.taxtmi.com/highlights?id=70719