https://www.taxtmi.com/manuals?id=6090 The principle of incorporation by reference requires that a document referred to in another instrument be clearly identified and shown to have been in existence when the referring instrument was executed; extrinsic evidence may assist identification but certainty and the onus of proving identity and existence rest on the party seeking admission, and documents intended to come into existence later cannot be incorporated. en-us Fri, 29 Nov 2024 12:44:00 +0530 Tue, 01 Jul 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6090 The principle of incorporation by reference requires that a document referred to in another instrument be clearly identified and shown to have been in existence when the referring instrument was executed; extrinsic evidence may assist identification but certainty and the onus of proving identity and existence rest on the party seeking admission, and documents intended to come into existence later cannot be incorporated. Manuals Indian Laws Fri, 29 Nov 2024 12:44:00 +0530 https://www.taxtmi.com/manuals?id=6090