What is Rule 8D of Income Tax Act, 1961? Rule 8D of Income Tax Act reads as follow: Where the Assessing Officer, having regard to the accounts of the assessee of a previous year, is not satisfied with—
No Opportunity of Cross-Examination under Income Tax Litigations In law, cross-examination is the interrogation of a witness called by one’s opponent. Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if...