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Income Tax - Highlights / Catch Notes

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Statement recorded u/s 133A (3)(iii) is different than the ...


Statements u/s 133A(3)(iii) vs. Section 132(4): Different Evidentiary Values in Tax Investigations.

May 19, 2011

Case Laws     Income Tax     HC

Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

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