Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Additions on the basis of statement made u/s 133A - whatever statement is recorded u/s 133A, it is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law - AT
Additions on the basis of statement made u/s 133A - whatever statement is recorded u/s 133A, it is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law - AT
Note: It is a system-generated summary and is for quick reference only.