288), Pr.CIT v. Best Infrastructure (I) Pvt Ltd (

241 Taxmann 199High Court2016#677 most cited

What is 288), Pr.CIT v. Best Infrastructure (I) Pvt Ltd ( authority for?

Statements recorded under Section 132(4) cannot alone constitute incriminating material to justify additions in unabated assessments. Corroboration is generally required for such statements to form the sole basis of additions.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Pr.CIT v. Best Infrastructure (I) Pvt Ltd · 241 Taxmann 199 · Section 132(4) statement · incriminating material · unabated assessments · additions in search assessment · statement alone · search and seizure assessment · Section 153A · corroboration of statement · income surrender · Best Infrastructure

Issues it is cited on

Judgments citing 288), Pr.CIT v. Best Infrastructure (I) Pvt Ltd (

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288), Pr.CIT v. Best Infrastructure (I) Pvt Ltd ( (241 Taxmann 199) — Cited in 147 Judgments | BharatTax