Addition relying on the confessional statement in pursuance to ...

Confessional statements u/s 133A require additional evidence for tax additions; unsupported admissions are insufficient.

June 5, 2018

Case Laws Income Tax AT

Addition relying on the confessional statement in pursuance to survey u/s 133A - Merely on the basis of admission/confession, the assessee could not have been subjected to such additions unless and until, some corroborative evidence found in support of such admission.

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Addition relying on the confessional statement in pursuance to ...

Confessional statements u/s 133A require additional evidence for tax additions; unsupported admissions are insufficient.

June 5, 2018

Case Laws Income Tax AT

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