The Madras High Court has dismissed a batch of tax appeals filed by the Income Tax Department, holding that statutory presumptions under Sections 132(4) and 132(4A) of the Income Tax Act cannot be invoked in the absence of corroborative material, particularly when the allegation of capitation fee collection itself remains unproved. The Bench of Justice…
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Mere Uncorroborated Statement During Search Can’t Justify Presumption of Capitation Fee Collection: Madras High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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