https://www.taxtmi.com/highlights?id=49190 Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such statement. Assessment of tax cannot be made solely on the basis of such sworn statement made by the assessee u/s 133A(3)(iii) - but, in this case, AO has made the addition on the basis of corroborative evidences - Additions confirmed - HC en-us Mon, 09 Sep 2019 08:13:19 +0530 Sat, 07 Sep 2019 18:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49190 Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such statement. Assessment of tax cannot be made solely on the basis of such sworn statement made by the assessee u/s 133A(3)(iii) - but, in this case, AO has made the addition on the basis of corroborative evidences - Additions confirmed - HC Highlights Income Tax Mon, 09 Sep 2019 08:13:19 +0530 https://www.taxtmi.com/highlights?id=49190