*******Case of Afterthought Evidence in Income Tax Litigation and its Contemporary Relevance

lipped from: https://www.taxscan.in/top-stories/case-of-afterthought-evidence-in-income-tax-litigation-and-its-contemporary-relevance-1434684?transaction_id=cVbwJRcusAuRbuxAJwVMCbwgACzUgUMKuHAjWEnXwZGMEufciMSbzIUPKMCACX&link_id=3059338 Afterthought evidence refers to documents, affidavits, or pleas introduced late in the proceedings. In a recent development, the High Court of Kerala gave

Case of Afterthought Evidence in Income Tax Litigation and its Contemporary Relevance

Clipped from: https://www.taxscan.in/top-stories/case-of-afterthought-evidence-in-income-tax-litigation-and-its-contemporary-relevance-1434684?transaction_id=cVbwJRcusAuRbuxAJwVMCbwgACzUgUMKuHAjWEnXwZGMEufciMSbzIUPKMCACX&link_id=3059338 Afterthought evidence refers to documents, affidavits, or pleas introduced late in the proceedings. In a recent development, the High Court of Kerala gave

*****ITAT Allows Gifts from Sisters, Rules Tax Dept Can’t Reject Them Merely for ‘Lack of Scrutiny’ on Donors [Read Order]

Clipped from: https://www.taxscan.in/top-stories/itat-allows-gifts-from-sisters-rules-tax-dept-cant-reject-them-merely-for-lack-of-scrutiny-on-donors-1434589?transaction_id=cVbwJRcusAuRbuxAJwVMCbwgACzUgUMKuHAjWEnXwZGMEufciMSbzIUPKMCACX&link_id=3059331 The tribunal held that the assessee had satisfactorily discharged his initial burden by providing documents that established three crucial aspects: the identity of