Cross Examination –

Tax Glossary Definition

Cross Examination –

Cross examination is the process in which a witness is questioned by the opposing party to test the accuracy, credibility, or reliability of their statements during legal or assessment proceedings. In taxation, it ensures that evidence or statements used by the tax authorities are verified fairly.

Example: An assessee may cross-examine a third party whose statement is relied upon by the Assessing Officer during an income tax assessment proceeding.

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