Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

Madhya Pradesh HC: Mere Statements Cannot be Considered as Incriminating Material - (24 Feb 2020)

DIRECT TAXATION

Madhya Pradesh High Court has held that the unexplained investments were made by the Assessing Officer merely based on the statements given during the survey and that there is no incriminating material or documentary evidence available with the Assessing Officer to substantiate the said additions for the assessment year.

Tags : MADHYA PRADESH HIGH COURT   INCRIMINATING MATERIAL OR DOCUMENTARY EVIDENCE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved