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M/S. Mukka Proteins Limited (Formerly ... vs Deputy Commissioner Of Income Tax, ... on 3 July, 2024
cites
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Harjeev Aggarwal on 10 March, 2016
22. Further, the position with respect to whether a statement recorded
under Section 132(4) of the Act could be a standalone basis for making
assessment was clarified by this Court in the case of CIT v. Harjeev
Aggarwal2, wherein, it was held that merely because an admission has been
made by the assessee during the search operation, the same could not be
used to make additions in the absence of any evidence to corroborate the
same. The relevant paragraph of the said decision is extracted herein below: