Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan v. ACIT
184 Taxmann 6High Court2009#1510 most cited
What is Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan v. ACIT authority for?
Additions to income cannot be made solely based on loose slips or sheets of paper found during a survey, as such documents are not considered 'books' under Section 34 of the Evidence Act, 1872, and are inadmissible without corroborative evidence.
75
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.
Also referred to as
CIT vs Atam Valves Pvt Ltd · 184 Taxmann 6 · loose slips · loose sheets · Section 34 Evidence Act · Section 133A · evidentiary value · addition based on loose papers · absence of corroborative evidence · dumb document
Sections most often in play
Issues it is cited on
Judgments citing Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan v. ACIT
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