Statements recorded us 132 (4)

  • Income Tax

Additions based on statement recorded u/s 132(4) without considering Retraction deleted

Additions based on statement recorded u/s 132(4) without considering Retraction Affidavit with evidences deleted In a recent judgment, ITAT has…

4 weeks ago
  • Income Tax

Addition based on statement recorded deleted as witness not appeared for cross examination

Addition based on statement recorded deleted as witness did not appear for cross examination on Departments notice ABCAUS Case Law…

4 years ago
  • Income Tax

Retraction of statement u/s 132(4) after months on the ground of coercion-Assessee must show cogent material

Retraction of statement u/s 132(4) after months on the ground of coercion. Assessee must give justifiable reason and cogent material…

6 years ago
  • Income Tax

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves – High Court

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A…

7 years ago