Tag Archives: Section 134(4)

loose sheets are documents u/s 132(4), Addition can be made

By | May 20, 2016

Held it is clear that loose sheets recovered from the premises of the assessee constitute documents within the meaning of the Explanation under sub-section (4) of section 132. Sub-section (4) of Section 132 speaks about the admissibility of evidence of those documents. Sub-section (4) together with the Explanation thereunder to section 132 reads as follows:—… Read More »