Sunday, October 3, 2021

S. 132 [HC Del] [Favor Revenue] Statement under oath

S. 132    Court : High Court Delhi                        In favor of revenue

Citation :  31 taxmann.com 274, 215 Taxman 229, 351 ITR 143

Name of the case :Bhagirath Aggarwal Vs CIT

======================

An addition in assessee's income relying on statements recorded during search operations cannot be deleted without proving statements to be incorrect

No comments:

Post a Comment

Note: Only a member of this blog may post a comment.