“The DNA test cannot rebut the conclusive presumption envisaged under section 12 of the Indian Evidence Act, 1872. The parties can avoid the rigor of such conclusive presumption only by proving non-access which is a negative proof.” It was so held in which case-
Explanation & Strategy
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Under the Income Tax Act, 'previous year' is the year income is earned; 'assessment year' is the following year when it's taxed. Residential status (R/NR/RNOR) determines scope of taxable income.