Search Results for Tag : Indian Evidence Act

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ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assess.....

Tags : Income Tax Appellate Tribunal, data retrieved, Income Tax Act, 1961, section 147, section 148, section 65B (4), Indian Evidence Act, 1872

Ker HC: Onus to Bring Statement Within Ambit of Sec. 32(1) of IEA is on Party Who Wishes to Avail it(31.05.2024)

Ker HC has observed that provisions of Section 32(1) of Indian Evidence Act, 1872 are in nature of an exception and onus of establishing the circumsta.....

Tags : Kerala High Court, Indian Evidence Act, Exceptions

Allahabad HC: Weapon's Discovery on Disclosure Statement of Accused Not Enough to Prove Guilt(11.04.2022)

Allahabad High Court has held the discovery of the material object/crime weapon at the disclosure of the accused is important under Section 27 of the .....

Tags : Allahabad High Court, Section 27 of the Indian Evidence Act, 1872, discovery, weapon

All. HC: S. 106 IEA Not Attracted Unless Initial Burden of Establishing Guilt of Accused Discharged(30.05.2023)

Allahabad High Court has observed that Section 106 of the Indian Evidence Act (IEA) cannot be attracted in a case unless prosecution prima facie disch.....

Tags : Allahabad High Court, Section 106 of the Indian Evidence Act

SC: Accused Liable to Provide Explanation When Offence is Committed Within Privacy of their House(28.10.2024)

The Supreme Court has observed that failure of accused to offer explanation can be treated as an adverse circumstance against them as per Section 106 .....

Tags : Supreme Court, Indian Evidence Act, 1872, adverse circumstance

SC: Signed Carbon Copy As Good As Original in Evidence(31.10.2019)

Supreme Court has held that signed carbon copy of a document is as good as the original document and can be admissible as a primary evidence under Sec.....

Tags : Supreme Court, Indian Evidence Act

Rajasthan HC: School Certificate Alone Not Proof of Victim's Age(04.08.2025)

Rajasthan High Court held that a school-issued certificate, unsupported by other proof, is insufficient to determine the age of a kidnapped victim, un.....

Tags : Rajasthan High Court, Age Determination, Indian Evidence Act, Section 35