Search Results for Tag : corroborative

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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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P&H HC: Call Conversations Between Co-Accused Sans Transcript Not Corroborative Material(11.04.2022)

Punjab and Haryana High Court has held that sans the transcript of the conversations between the co-accused, mere call details would not be considered.....

Tags : Punjab and Haryana High Court, transcript, corroborative material, Narcotic Drugs and Psychotropic Substances Act,1985

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P&H HC: Call Details Sans Transcript of Conversation Between Co-Accused not Corroborative(13.04.2022)

Punjab and Haryana High Court has observed that mere call details would not be considered to be corroborative material in want of substantive material.....

Tags : Punjab and Haryana High Court, call details, corroborative

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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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CESTAT: Charges Of Clandestine Removal Cannot Be Confirmed On The Basis Of Private Records(19.10.2022)

Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal cannot be confirmed on the.....

Tags : clandestine, corroborative, Customs, Excise and Service Tax Appellate Tribunal

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