Undisclosed income - acquittal in the Criminal Proceeding is not ...

Acquittal in criminal case doesn't erase undisclosed income under Income Tax Act; Appellate Authority must assess evidence independently.

March 30, 2019

Case Laws Income Tax HC

Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material.

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Undisclosed income - acquittal in the Criminal Proceeding is not ...

Acquittal in criminal case doesn't erase undisclosed income under Income Tax Act; Appellate Authority must assess evidence independently.

March 30, 2019

Case Laws Income Tax HC

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