Penalty u/s 271AAB - statement recorded u/s 132(4) itself would ...
Section 271AAB Penalty Requires More Than Just a Statement u/s 132(4); Needs Corroborative Evidence.
April 9, 2019
Case Laws Income Tax AT
Penalty u/s 271AAB - statement recorded u/s 132(4) itself would not either constitute an incriminating material or undisclosed income in the absence of any corresponding asset or entry in the seized document - No penalty
View Source