[aaykarbhavan] Confessional statement doesn't have evidentiary value in absence of incriminating material found during search

Confessional statement doesn't have evidentiary value in absence of incriminating material found during search

January 30, 2015[2015] 53 taxmann.com 306 (Andhra Pradesh)/[2014] 369 ITR 171 (Andhra Pradesh)

IT : Where in absence of any incriminating material etc., found from premises of assessee during course of search, statement of assessee recorded under section 132(4) would not have any evidentiary value;

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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