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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Additions on the basis of statement - This provision embedded in ...

Income Tax

November 3, 2014

Additions on the basis of statement - This provision embedded in sub-section (4) is obviously based on the well established rule of evidence that mere confessional statement without there being any documentary proof shall not be used in evidence against the person who made such statement - HC

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  1. Addition merely on the basis of statement u/s. 132(4) - unaccounted income - additions sustaianed - HC

  2. Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled...

  3. Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...

  4. Addition based on retracted statement recorded on oath u/s 132(4)/133A - Statement taken even u/s 132(4) of the Act cannot be used as conclusive evidence if it is not...

  5. Addition on the basis of inflated stock statement submitted to bank - Addition under Section 69B - additions not permissible - HC

  6. Provision for warranty - Assessee has explained the basis for working of the provision for warranty based on past experience and it is not on adhoc basis - Claim of...

  7. 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...

  8. Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.

  9. The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no...

  10. Addition - solely on basis of statement of any partner, addition made in assessment of assessee (firm) are liable to be set aside - SC

 

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