SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER For the Assessee : Shri Vibhu Gupta, Advocate For the Revenue : Shri Ajay Kumar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 12.02.2024 of the National Faceless Appeal Centre, Delhi (hereinafter referred as NFAC or 'FAA') in Appeal No. CIT(A), Delhi-4/10909/2019-20 arising out of the appeal before it against the order dated 29.12.201... ... ...

95. . - When language used in a document is plain in itself, but is unmeaning in reference to existing facts, evidence may be given to show that it was used in a peculiar sense. Illustration A sells to B, by deed, "my house in Calcutta". A had no house in Calcutta, but it appears that he had a house at Howrah, of which B had been in possession since the execution of the deed. These facts may be proved to show that the deed related to the house at Howrah. =============... ... ...

94. . - When language used in a document is plain in itself, and when it applies accurately to existing facts, evidence may not be given to show that it was not meant to apply to such facts. Illustration A sells to B, by deed, "my estate at Rampur containing 100 bighas". A has an estate at Rampur containing 100 bighas. Evidence may not be given of the fact that the estate meant to be sold was one situated at a different place and of a different size. =============... ... ...

This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (6) TMI 1186 - ITAT DELHI Fiscal Transparency of UK Partnerships and Treaty Entitlement of Non-UK Resident Partners 1. Introduction The taxation of Indian-source receipts earned through a United Kingdom partnership raises a distinct treaty question where the p... ... ...

93. . - When the language used in a document is, on its face, ambiguous or defective, evidence may not be given of facts which would show its meaning or supply its defects. Illustrations (a) A agrees, in writing, to sell a horse to B for "Rs. 1,000 or Rs. 1,500". Evidence cannot be given to show which price was to be given. (b) A deed contains blanks. Evidence cannot be given of facts which would show how they were meant to be filled. =============... ... ...

92. . - When the terms of any such contract, grant or other disposition of property, or any matter required by law to be reduced to the form of a document, have been proved according to the last section, no evidence of any oral agreement or statement shall be admitted, as between the parties to any such instrument or their representatives in interest, for the purpose of contradicting, varying, adding to, or subtracting from, its terms: Proviso (1). - Any fact may be proved which would invalid... ... ...

CHAPTER VI. - OF THE EXCLUSION OF ORAL BY DOCUMENTARY EVIDENCE 91. . - When the terms of a contract, or of a grant, or of any other disposition of property, have been reduced to the form of a document, and in all cases in which any matter is required by law to be reduced to the form of a document, no evidence shall be given in proof of the terms of such contract, grant or other disposition of property, or of such matter, except the document itself, or secondary evidence of its contents in cas... ... ...

^1[90A. . - Where any electronic record, purporting or proved to be five years old, is produced from any custody which the Court in the particular case considers proper, the Court may presume that the ^2[electronic signature] which purports to be the ^2A[electronic signature] of any particular person was so affixed by him or any person authorised by him in this behalf. Explanation. - Electronic records are said to be in proper custody if they are in the place in which, and under the care of t... ... ...

Presumption for documents purporting or proved to be thirty years old permits the Court, where the document is produced from proper custody, to infer the genuineness of signatures and handwriting. In the case of executed or attested documents, the presumption may extend to due execution and attestation. Proper custody includes natural custody and also custody with a proved or probable legitimate origin.

Where a document called for is not produced after notice to produce, the Court must presume it was attested, stamped and executed in the manner required by law. This presumption concerns the formal validity of the unproduced document, including due execution and satisfaction of legal requirements relating to attestation and stamping.

Courts may presume that an electronic message forwarded by its originator through an electronic mail server to its apparent addressee corresponds with the message entered into the originator's computer for transmission. The presumption does not establish the identity of the person who sent the message. "Originator" and "addressee" carry their assigned meanings under information-technology law.

Presumption as to telegraphic messages permits the Court to presume that a message forwarded from a telegraph office to its apparent addressee corresponds with the message delivered for transmission at the stated originating office. No presumption may be drawn regarding the identity of the person who delivered the message for transmission.

87. . - The Court may presume that any book to which it may refer for information on matters of public or general interest, and that any published map or chart, the statements of which are relevant facts, and which is produced for its inspection, was written and published by the person, and at the time and place, by whom or at which it purports to have been written or published. =============... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: THIRU DHEERAJ KUMAR I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 1/2023 - TNGST (PP6/GST/145/2022) Date: 04.01.2023 Sub: - reg. Ref: Circular No. 183/15/2022-GST, dated 27.12.2022, issued by Ministry of Finance, Department of Revenue, Government of India, Central Board of Indirect Taxes and Customs, New Delhi... ... ...

Section 86 permits a court to presume that a document presented as a certified copy of a judicial record from a country outside India is genuine and accurate. The presumption applies where the copy appears certified in a manner recognised as commonly used in that country for judicial-record copies. A Political Agent for a territory or place outside India is deemed to be a Central Government representative for this purpose.

Electronic Signature Certificate presumption requires the Court to treat information in an accepted Electronic Signature Certificate as correct unless the contrary is proved. Unverified subscriber information is excluded from that presumption.

Section 85B creates rebuttable evidentiary presumptions for secure electronic records and secure electronic signatures. Secure records are presumed unaltered from the relevant secure-status time, and secure signatures are presumed affixed by the subscriber with intent to sign or approve. No presumption of authenticity or integrity arises for electronic records or signatures that are not secure.

Section 85A creates a mandatory evidentiary presumption for an electronic record purporting to be an agreement and containing the electronic signatures of the parties. The Court must presume that the agreement was concluded through the affixing of those signatures. The presumption is expressed in terms of electronic signatures following substitution of the earlier digital-signature terminology.

Section 85 establishes a mandatory presumption for a purported power-of-attorney executed before and authenticated by a Notary Public, Court, Judge, Magistrate, Indian Consul or Vice-Consul, or a representative of the Central Government. The Court must presume its execution and authentication accordingly.

Section 84 establishes a mandatory presumption of genuineness for books purporting to be printed or published under governmental authority and containing a country's laws. It also applies to books purporting to contain reports of decisions of that country's courts, facilitating proof of foreign laws and reported judicial decisions through such publications.