When there is a sufficient evidence seized material which ...

Assessee's section 132(4) statement stands firm; retraction needs evidence.

July 2, 2018

Case Laws Income Tax HC

When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted

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When there is a sufficient evidence seized material which ...

Assessee's section 132(4) statement stands firm; retraction needs evidence.

July 2, 2018

Case Laws Income Tax HC

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