Section 292C Presumption Against Third Party — Rakesh Kumar (ITAT Chennai, 2026)
SLP 25” in someone else’s notebook became a Rs.25 crore addition. ITAT Chennai says the presumption about seized papers binds the person they’re seized from, not you
SLP 25” in someone else’s notebook became a Rs.25 crore addition. ITAT Chennai says the presumption about seized papers binds the person they’re seized from, not you