Law of Evidence and Cross-examination in Tax and Allied Laws: Frequently Asked Questions

Law of Evidence and Cross-examination in Tax and Allied Laws: Frequently Asked Questions is a practical handbook for navigating the complex procedural and evidentiary requirements in tax disputes. The book explains the principles of the law of evidence and illustrates how they apply in income tax, GST, and other allied tax proceedings. It focuses on real-world challenges faced by litigators, providing guidance on preparing evidence, questioning witnesses, and handling cross-examinations in tribunals and courts. The FAQ format ensures that readers can quickly find answers to common issues encountered during tax litigation, from documentary evidence to oral testimony. Each question is answered with clear references to statutory provisions, judicial precedents, and practical strategies, making it an indispensable reference for lawyers, corporate tax teams, and advocates. By combining theory with practical applications, the book empowers professionals to approach tax disputes confidently, improve litigation strategy, and ensure compliance with procedural rules. It is also a valuable resource for students and academics seeking to understand the intersection of tax law and the law of evidence in India.