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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Addition based on statement recorded on oath u/s. 133A - no ...


Section 133A: Addition Not Permissible Without Incriminating Material; Retraction of Disclosure Justifies Decision.

March 25, 2019

Case Laws     Income Tax     AT

Addition based on statement recorded on oath u/s. 133A - no incriminating material was found in the survey - assessee retracted the disclosure - addition not permissible

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