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    <title>Assessee&#039;s section 132(4) statement stands firm; retraction needs evidence.</title>
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    <description>When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted</description>
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      <description>When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted</description>
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