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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

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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