Search Results for Tag : Corroborative Evidence

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ITAT: Section 40 A(2)(B) Can’t Be Invoked Without Corroborative Evidence(23.05.2022)

Income Tax Appellate Tribunal (ITAT), Chennai bench, has held that Section 40 A(2)(b) of Income Tax Act can’t be invoked without corroborative evidenc.....

Tags : ITAT, Corroborative Evidence, Remuneration

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Guj. HC: When Substantial Evidence Fails, Corroborative Evidence Loses Significance(18.07.2022)

Gujarat High Court has held that where substantial evidence to connect an accused with the crime is lacking, other corroborative evidence loses its si.....

Tags : Gujarat High Court, Substantial Evidence, Corroborative Evidence

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