https://www.taxtmi.com/acts?id=56316 Course-of-business evidence is relevant where the performance of a particular act is in issue. For correspondence, placement of a letter at the customary collection point, combined with the established practice of taking such letters to post, bears on dispatch. Due posting and absence of return through the Dead Letter Office also bear on whether the letter reached its addressee. en-us Tue, 29 Sep 2026 14:23:21 +0530 Tue, 29 Sep 2026 14:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56316 Course-of-business evidence is relevant where the performance of a particular act is in issue. For correspondence, placement of a letter at the customary collection point, combined with the established practice of taking such letters to post, bears on dispatch. Due posting and absence of return through the Dead Letter Office also bear on whether the letter reached its addressee. Act-Rules Indian Laws Tue, 29 Sep 2026 14:23:21 +0530 https://www.taxtmi.com/acts?id=56316