I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd.

32 Taxmann.com 384High Court2013#3959 most cited

What is I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd. authority for?

Additions on account of alleged accommodation entries cannot be made solely based on the un-confronted oral statement of a third party recorded during search proceedings, especially when no documentary evidence is supplied to the assessee.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. A.L. Lalpuria Construction (P.) Ltd. · 32 taxmann.com 384 · accommodation entries · third party statement · un-confronted statement · search proceedings · addition u/s 68 · genuineness of transaction · natural justice

Issues it is cited on

Judgments citing I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd.

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