The Delhi High Court ruled that while documents obtained through official international channels are presumed genuine, they must still meet proof requirements under Section 78 of the Indian Evidence Act.
Delhi HC Allows Inspection of Foreign Tax Documents as Fair Cross-Examination Rights Must Be Protected
The Delhi High Court ruled that while documents obtained through official international channels are presumed genuine, they must still meet proof requirements under Section 78 of the Indian Evidence Act.
Citations
- Delhi HC (2026) TaxGuru Page N/A
Source:taxguru.in