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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Undisclosed income - reliability of confessional statement - ...

Income Tax

September 25, 2015

Undisclosed income - reliability of confessional statement - Whether the statement was made under duress and whether it was retracted lawfully would have no relevance at this stage - it is not possible to say that this is a case of no evidence at all inasmuch as evidence in the form of the statement made by the assessee himself and other corroborative material are there on record. - SC

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