Scope and ambit of section 132(4) - Even in relation to the very ...
Court Rules Statements u/s 132(4) Need Corroborative Evidence for Tax Assessments; Retracted Statements Insufficient Alone.
November 18, 2014
Case Laws Income Tax HC
Scope and ambit of section 132(4) - Even in relation to the very block assessment, a statement referable to Section 132(4), but retracted by the person cannot constitute the sole basis - HC
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