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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Additions on the basis of statement recorded u/s 131 - the ...


High Court Rules Additions Invalid Due to No Cross-Examination u/s 131; Assessee's Rights Upheld.

July 30, 2016

Case Laws     Income Tax     HC

Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. - Additions were rightly deleted - HC

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