Additions on the basis of statement - This provision embedded in ...

Case Laws Income Tax

November 3, 2014

Additions on the basis of statement - This provision embedded in sub-section (4) is obviously based on the well established rule of evidence that mere confessional statement without there being any documentary proof shall not be used in evidence against the person who made such statement - HC

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Additions on the basis of statement - This provision embedded in ...

Case Laws Income Tax

November 3, 2014

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