THE ITO, WD-1(1), KOCHI vs. SHRI.P.V.ABRAHAM, KOCHI

In the result, the appeal filed by the Revenue is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

273 wherein it was mentioned that it is well- known principle that no oral evidence is admissible once the document contains all the terms and conditions. Section 91 and 92 of the Indian Evidence Act, 1872 (for brevity 'the 1972 Act') incorporate the aforesaid principle. 3. The facts of the case are that on verification of details produced

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm