The Evidence collected during an illegal or unlawful search is not automatically inadmissible, and if it is relevant, the court may still rely upon it during trial. The Supreme Court held that under Indian evidence law, relevancy is the test of admissibility, and therefore material collected during an illegal or irregular search can still be…
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Direct Tax
Actuarially Determined Provision for Credit Guarantee Claims Is Allowable Deduction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
CBDT’s Revised Rs. 2 Crore Tax-Appeal Limit Applies to Pending Cases; Later Exceptions Can’t Operate Retrospectively: Bombay High Court
The Bombay High Court has disposed of an Income Tax Department appeal involving a...
Direct Tax
Reassessment Beyond 3 Years Requires PCCIT Sanction: ITAT Quashes Notice Approved by CIT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Stamp Duty Value Must Be Determined on Property Allotment Date If Part-Payment Made Through Banking Channel: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
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Direct Tax
Actuarially Determined Provision for Credit Guarantee Claims Is Allowable Deduction: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
CBDT’s Revised Rs. 2 Crore Tax-Appeal Limit Applies to Pending Cases; Later Exceptions Can’t Operate Retrospectively: Bombay High Court
The Bombay High Court has disposed of an Income Tax Department appeal involving a...
Direct Tax
Reassessment Beyond 3 Years Requires PCCIT Sanction: ITAT Quashes Notice Approved by CIT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...

