Sinhagad Technical Education Society v. DCIT
139 Taxmann.com 270Income Tax Appellate Tribunal2022#5501 most cited
What is Sinhagad Technical Education Society v. DCIT authority for?
Loose sheets found during a search have evidentiary value if corroborated by other material, such as refunds of capitation fees and confirmations from individuals regarding payments.
21
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.
Also referred to as
Sinhagad Technical Education Society v DCIT · loose sheets · evidentiary value · search and seizure · corroborative evidence · capitation fees · Pune ITAT
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Issues it is cited on
Judgments citing Sinhagad Technical Education Society v. DCIT
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