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Section 688 Section 80I2 Section 143(2)2 Section 133(6)2 Section 1312 Unexplained Cash Credit2 Deduction2 Addition to Income2

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

ITA 1991/AHD/2016[2012-13]Status: DisposedITAT Surat15 Jan 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Rasesh Shah, CAFor Respondent: Smt.Smita Nair, Sr.DR

Section 131Section 133(6)Section 143(2)Section 68Section 80I

Section 3 of the Indian Evidence Act, defines the evidence in the following words:- (1) All the statements which the court permits or requires to be made before it by witnesses, in relation to matters of fact under enquiry; such statements are called Oral evidence; (2) All the documents including electronic records produced for the inspection of the court; such