Madhya Pradesh High Court holds that delay in filing additional documentary evidence does not justify rejection if evidence is relevant and essential for a just trial under Section 311 CrPC.
The CETAT holds that taxpayers must produce complete documentary evidence to claim exemption under Entry 14(d) of Mega Exemption Notification; mere assertions are insufficient.
Madhya Pradesh High Court holds that Section 60 of Bharatiya Sakshya Adhiniyam mandates prior notice before admitting secondary evidence, setting a procedural threshold for documentary proof in civil suits.
Madhya Pradesh High Court holds that school admission records are conclusive for age determination under POCSO Act; ossification test not mandatory if documentary evidence exists.
ITAT Kolkata holds that cash deposits during demonetization from verified cash books cannot be taxed under Section 68 without evidence of unexplained income.