The statement u/s.133A is by itself of no evidentiary value, and ...

Section 133A statements lack evidentiary value unless they corroborate other evidence in tax investigations.

November 21, 2013

Case Laws Income Tax AT

The statement u/s.133A is by itself of no evidentiary value, and it is validity, if so, would only be with reference thereto, i.e., to the extent it explains or corroborates and/or supports the material/evidence found - AT

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The statement u/s.133A is by itself of no evidentiary value, and ...

Section 133A statements lack evidentiary value unless they corroborate other evidence in tax investigations.

November 21, 2013

Case Laws Income Tax AT

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