Additions based on statement recorded u/s 132(4) without considering Retraction Affidavit with evidences deleted In a recent judgment, ITAT has…
Addition based on statement recorded deleted as witness did not appear for cross examination on Departments notice ABCAUS Case Law…
Retraction of statement u/s 132(4) after months on the ground of coercion. Assessee must give justifiable reason and cogent material…
Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A…