Tuesday, March 1, 2011
In the recent case of Hersh W. Chadha v. Dy. DIT  43 SOT 544, the Delhi Tribunal has held that where it is hard to unearth direct evidence or demonstrative proof, circumstantial evidence and its appreciation thereof would acquire importance. The Tribunal adopted this method of circumstantial evidence in order to curb out the tax dogging and making tax dodgers answerable and accountable. The same decision has been taken up for discussion here.