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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Addition based on statement recorded on oath u/s. 133A - no ...

Income Tax

March 25, 2019

Addition based on statement recorded on oath u/s. 133A - no incriminating material was found in the survey - assessee retracted the disclosure - addition not permissible

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  1. 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...

  2. 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...

  3. Addition based on survey proceeding - Unexplained stock of gold and silver jewellery - The statement given during the course of survey is not a statement on oath as...

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  6. 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...

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  8. Undisclosed income - admission of declaration of income during survey u/s 133A - without physical verification of stock and examining books of accounts, additions on the...

  9. Addition on undisclosed income cannot be made on the basis of the statement recorded during the survey under section 133A - AT

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