Cross-examination of person called to produce a document https://www.taxtmi.com/acts?id=56458 Mere production of a document by a summoned person does not confer witness status. Cross-examination is permissible only after that person is called as a witness, distinguishing document production from testimonial participation in examination of witnesses. en-us Tue, 29 Sep 2026 18:51:17 +0530 Tue, 29 Sep 2026 18:51:17 +0530 TaxTMI RSS Generator Cross-examination of person called to produce a document https://www.taxtmi.com/acts?id=56458 Mere production of a document by a summoned person does not confer witness status. Cross-examination is permissible only after that person is called as a witness, distinguishing document production from testimonial participation in examination of witnesses. Act-Rules Indian Laws Tue, 29 Sep 2026 18:51:17 +0530 https://www.taxtmi.com/acts?id=56458