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“Section 18(4)”
Section References (mined)Section 18Section 18(4)3 judgments
The decision most relied on for Section 18(4) is Pullangode Rubber Produce Co. Ltd. v. State of Kerala (91 ITR 18), cited in 666 judgments on BharatTax.
Leading authorities on Section 18(4)
Pullangode Rubber Produce Co. Ltd. v. State of Kerala
91 ITR 18 · 1973 · Supreme Court
666
citing judgments
Admissions, whether made through entries in account books or statements, are important pieces of evidence but are not conclusive. An assessee has the right to demonstrate that an admission made by them is incorrect or can be retracted.
370 (Gujarat) 8. T. Lakhamshi Ladha & Co. v. CIT
6 SOT 18 · 2006 · ITAT
29
citing judgments
Where excess stock is found during a search, the benefit of telescoping may be allowed if additions for unrecorded sales have already been sustained and there is no evidence of other income sources.
670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1)
184 Taxmann 359 · 2009 · High Court
11
citing judgments
The assessee is liable for demands raised under sections 201(1) and 201(1A) for failure to deduct TDS, even if interest periods require further verification.
