5. NIRMALA L.M1'.717A v. CIT
136 STC 292High Court#3771 most cited
What is 5. NIRMALA L.M1'.717A v. CIT authority for?
An oral admission made during a search, without any corroborating evidence, cannot be solely relied upon to demonstrate that the entire Fixed Deposits belong to the assessee.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.
Also referred to as
Nirmala L.M. v. CIT · 136 STC 292 · oral admission · search · uncorroborated evidence · FDRs · onus of proof · income tax assessment
Judgments citing 5. NIRMALA L.M1'.717A v. CIT
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