Affidavit Denial in Tax Disputes Must Be Accepted Unless Disproved with Evidence, Highlights Importance of Credible Challenges.

Addition on account of difference in amount with entries in ITS statement - when a fact is denied specifically on affidavit before any quasi judicial authority, specially Tax authorities who have powers of enquiry too, then without any attempt to discredit the depositions made in affidavit on basis of some facts or evidence the claim should be believed. Specially when an assessee is telling on oath - AT .....

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