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“Section 130(6)”

Section References (mined)Section 130Section 130(6)1 judgments

The decision most relied on for Section 130(6) is 65 23 DTR 171 (Del); DCIT v. Premsons 'B' Bench Mumbai BCA April (130 TTJ 159), cited in 29 judgments on BharatTax.

Leading authorities on Section 130(6)

65 23 DTR 171 (Del); DCIT v. Premsons 'B' Bench Mumbai BCA April
130 TTJ 159 · 2010 · ITAT
29
citing judgments

Additions to income cannot be made based solely on statements or confessions recorded at the time of a search, without corroborating evidence. Such confessions lack evidentiary value if not supported by other proof.

Judgments citing Section 130(6)

Espee Pharma Chem Pvt. Ltd., Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1774/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Jan 2026AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinhaassessment Year:2019-20

Section 147Section 148Section 151Section 151ASection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD