02 January 2010
Under which section, caselaws or act it is said that the Were it is said that the Indian evidence act is not applicable to the income tax act, 1961 & income tax rules, 1962 to interpretated the evidence of the documents.
02 January 2010
Indian evidence act is enactment for in general evidences, but wherever specific evidences are mentioned in respective enactments like Income Tax Act, the Indian evidence act is not applicable. You can see the interpretations of enactments in above reference.
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