https://www.taxtmi.com/caselaws?id=38265 In income-tax proceedings, findings may be sustained on relevant material with probative value even if the material is not strictly admissible under the Evidence Act. The Income-tax Officer is not confined to technical rules of proof and may rely on auditor's reports and statutory accounts when drawing inferences during assessment. On the facts, the Tribunal was entitled to rely on auditors' reports and related corporate accounts after the assessee's books were destroyed by fire, and its allowance of the deductions was not shown to be unsupported by evidence. The Tribunal's refusal to refer the question of law was therefore upheld. en-us Tue, 21 Feb 1978 00:00:00 +0530 Mon, 05 Apr 2010 12:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38265 In income-tax proceedings, findings may be sustained on relevant material with probative value even if the material is not strictly admissible under the Evidence Act. The Income-tax Officer is not confined to technical rules of proof and may rely on auditor's reports and statutory accounts when drawing inferences during assessment. On the facts, the Tribunal was entitled to rely on auditors' reports and related corporate accounts after the assessee's books were destroyed by fire, and its allowance of the deductions was not shown to be unsupported by evidence. The Tribunal's refusal to refer the question of law was therefore upheld. Case-Laws Income Tax Tue, 21 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38265