Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Retracted Statement not Incriminating Material u/s 153A: Gauhati HC quashes ₹4.23 Cr Addition
The Gauhati High Court has quashed an addition based on a retracted statement and incriminating material. The court emphasized the need for reliable evidence. This decision protects taxpayers from arbitrary additions. The ruling clarifies the evidentiary standards for tax assessments.