Income-tax Officer v. Bharat A. Mehta
60 Taxmann.com 31High Court2015#2181 most cited
What is Income-tax Officer v. Bharat A. Mehta authority for?
Additions to income cannot be based on uncorroborated entries or notes in another person's books without cogent evidence linking them to the assessee's actual payments.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.
Also referred to as
ITO v. Bharat A. Mehta · section 69 · section 132(4A) · section 153C · evidentiary value · unsigned Excel sheet · on-money payments · corroborated evidence · loose papers · conjectures