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Confession made during survey is not conclusive and can be retracted- Delhi high Court
Case Law Details
- Case Name
- Commissioner of Income Tax Vs. Dhingra Metal Works (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Citation: Commissioner of Income Tax Vs. Dhingra Metal Works [DELHI HIGH COURT, 04 Oct 2010]- ITA No. 1111/2010
Court: DELHI HIGH COURT
J U D G M E N T
1. The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity “Act”) challenging the order dated 4th January, 2010 passed by the Income Tax Appellate Tribunal (in short “Tribunal”) in ITA No. 2033/Del/2009 for the Assessment Year 2005- 2006.
2. Briefly stated the relevant facts of the present case are that on 14th September, 2004, a survey under Section 133A of the Act was conducted out...






Under which section does the points mentioned by you come under. Well what if the tax was paid in foreign country (UK), do we still need to pay the taxes in India.
Please suggest