Additions on the basis of statement made u/s 133A - whatever ...
Income Tax
October 14, 2013
Additions on the basis of statement made u/s 133A - whatever statement is recorded u/s 133A, it is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law - AT
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