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    Case LawsIncome Tax
    Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post sea...
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    Admissibility of search statements: corroborative evidence required before additions in post-search tax assessments.
    Statements recorded under Section 132(4) have evidentiary value but cannot alone justify additions under Section 153A; corroborative material discovered during the search is required, and taxpayers must be afforded the opportunity to cross-examine and rebut adverse statements before assessments under Section 153A are finalized.

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