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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

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


Confessional Statements Require Supporting Documents to Be Used as Evidence in Income Tax Cases, Per Sub-section (4).

November 3, 2014

Case Laws     Income Tax     HC

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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