TMI BlogAddition of Undisclosed Income - Just because the statements u/s 132 (4) state that he paid Capitation...Addition of Undisclosed Income - Just because the statements u/s 132 (4) state that he paid Capitation Fee , it does not mean that it could result in an addition ipso facto as Undisclosed Income without the corroborating material - an addition based on such an unsupported, vague and non-specific admission can not result in a sustainable addition attracting imposition of tax thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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