Shri Kailashben Manharlal Chokshi v. CIT

174 Taxmann 466High Court2008#394 most cited

What is Shri Kailashben Manharlal Chokshi v. CIT authority for?

Liability cannot be fastened solely on the basis of a self-incriminating sworn statement made during a search, as such statements are not conclusive and require corroborative evidence.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Kailashben Manharlal Chokshi · Chokshi v CIT · Section 132(4) · Section 153A · self-incriminating sworn statement · admission during search · conclusive evidence · corroborative evidence · addition based solely on statement · search assessment

Issues it is cited on

Judgments citing Shri Kailashben Manharlal Chokshi v. CIT