Additions on the basis of statement made u/s 133A - A statement...
Taxpayers can't retract Section 133A statements without evidence proving admissions during the survey were incorrect.
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Income TaxApril 27, 2015Case LawsHC
Additions on the basis of statement made u/s 133A - A statement made voluntary under Section 133A of the Act cannot be retracted unless the assessee files evidence to show that the admission made in the statement at the time of survey was wrong and against the material on record. - HC
Additions on the basis of statement made u/s 133A - A statement made voluntary under Section 133A of the Act cannot be retracted unless the assessee files evidence to show that the admission made in the statement at the time of survey was wrong and against the material on record. - HC
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