Section 100 preserves statutory provisions governing the construction of wills from the effect of evidentiary rules concerning exclusion of oral by documentary evidence. The succession-law framework for construction of wills is identified under Part VI, Chapter VI of the Indian Succession Act, 1925. Accordingly, those evidentiary rules do not alter principles applicable to construing wills.

Persons who are neither parties to a written instrument nor their representatives in interest may prove facts indicating a contemporaneous agreement that varies its terms. The restriction against using oral evidence to alter written contractual terms continues to bind the contracting parties themselves. An affected third party may establish a collateral oral agreement.

Evidence may establish the meaning of illegible or not commonly intelligible characters, foreign, obsolete, technical, local or provincial expressions, abbreviations, and words used in a peculiar sense. Where language refers to more than one subject matter, contextual evidence may identify the intended referent, including whether "all my mods" denotes models or modelling tools.

Ambiguous language may be clarified by evidence where it applies partly to each of two existing sets of facts but, taken as a whole, correctly applies to neither. Evidence is confined to identifying which of the two factual subjects the language was intended to denote.

Evidence of facts may identify the person or thing intended where language could apply to any one of several persons or things but could not apply to more than one. This mechanism permits factual identification where a seller has two white horses but agrees to sell "my white horse", or where a reference to Hyderabad may concern either of two places bearing that name.

Madhya Pradesh SGST commencement provisions bring specified amendments into force under the August 2024 framework. Clauses 25, 28 and 33 are deemed effective from 11 February 2025, while clauses 9, 38 and sub-clause (ii) of clause 39 take effect from 1 April 2025. The staggered commencement distinguishes between provisions given deemed effect and provisions operating prospectively.

Subsequently held includes both a taxpayer's own later identification of the correct character of the supply and a finding by a tax officer. Refund may be claimed in either case after payment of tax in the correct head. Rule 89(1A) requires electronic filing of FORM GST RFD-01 within two years from payment of corrected tax; pre-commencement correct-head payments receive the transitional two-year period from commencement. Refund is excluded where tax has been adjusted through a credit note.

Cash deposits made during demonetisation are not unexplained cash credits where recorded cash sales adequately establish their source. Audited books, cash books, stock records, sales details and VAT returns may discharge the taxpayer's burden when they consistently show cash sales as an established part of the business and reveal no defects or manipulation. Acceptance of sales, purchases and stock records supports the explanation, while festive-season sales and intervening bank holidays may explain an increased cash balance. Section 68 does not permit an addition once the nature and source of the deposits are satisfactorily explained.

Evidence of peculiar meaning is admissible where documentary language is plain on its face but unmeaning when applied to existing facts. Extrinsic evidence may establish that the words were used in a peculiar sense and identify the intended subject matter. Where a deed refers to a house in a place where the transferor owns none, evidence of ownership of a house elsewhere and the transferee's possession may show that the deed concerned that other house.

Plain language in a document, where it accurately applies to existing facts, cannot be contradicted by evidence alleging a different intended application. A deed identifying an estate by its location and stated extent cannot be varied through evidence suggesting that another estate at a different place and of a different size was intended.

For fiscally transparent UK partnerships, Indian-source receipts must be allocated and tested according to each partner's residence and treaty entitlement. India-UK treaty residence applies only to income taxed in the United Kingdom as income of a UK resident. Non-UK resident partners may require examination under India's treaty with their own residence State. Domestic fees-for-technical-services characterisation does not replace treaty analysis, particularly for legal and professional services. Treaty claims require residence certificates, prescribed information, and factual examination of applicable income articles, fixed-base or permanent-establishment tests, and other taxing conditions.

Section 93 excludes evidence of facts intended to explain the meaning of a written instrument where its language is, on its face, ambiguous or defective. The prohibition prevents oral or other extrinsic evidence from identifying an intended meaning or curing an apparent defect. It applies where an agreement states alternative prices without indicating the applicable price and where a deed contains unfilled blanks.

Section 92 excludes oral agreements or statements that contradict, vary, add to, or subtract from written terms proved between parties and their representatives in interest. Evidence may nevertheless establish facts that invalidate the writing, a consistent separate agreement on a matter left silent, a condition precedent, or a distinct subsequent oral rescission or modification, subject to legal requirements of writing and registration. Usage or custom and contextual facts may also be proved where they do not conflict with express terms.

Section 91 requires contracts, grants, property dispositions, and matters legally required to be recorded in writing to be proved by the document itself or admissible secondary evidence. It applies to terms contained in one or several documents, while one original is sufficient where multiple originals exist. Oral evidence remains admissible for facts mentioned in a document that are distinct from the terms required to be proved. Specific exceptions apply to written appointments of public officers and wills admitted to probate.

Section 90A permits a discretionary presumption regarding an electronic signature on an electronic record that is at least five years old and produced from proper custody. The signature may be presumed to have been affixed by the person it purports to identify or by an authorised person. Proper custody generally means custody with the person and at the place where the record would naturally be found, while custody with a legitimate or probable origin is not improper. The custody explanation also applies to electronic records under section 81A.

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.

Section 88A creates a discretionary presumption that an electronic message forwarded by an originator through an electronic mail server corresponds with the message entered into the computer for transmission to its purported addressee. The presumption concerns the correspondence of transmitted content only; it does not permit any presumption regarding the identity of the person who sent the message. "Originator" and "addressee" carry the meanings assigned under the Information Technology Act, 2000.

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.

Section 87 permits the Court to presume that books referred to for information on public or general interest, and published maps or charts produced for inspection where their statements are relevant facts, were written and published by the person and at the time and place each purports to have been written or published.