Additions on the basis of statement made u/s 133A - whatever ...

Statements u/s 133A of Income Tax Act Lack Legal Weight Without Oath, Not Considered Valid Evidence.

October 14, 2013

Case Laws Income Tax AT

Additions on the basis of statement made u/s 133A - whatever statement is recorded u/s 133A, it is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law - AT

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Additions on the basis of statement made u/s 133A - whatever ...

Statements u/s 133A of Income Tax Act Lack Legal Weight Without Oath, Not Considered Valid Evidence.

October 14, 2013

Case Laws Income Tax AT

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