No addition can be made on the basis of dumb papers seized in search without establishing any relation with the…
Data retrieved from Pen-drive and admission by vendors though may have a persuasive value no substantive evidentiary value to make…
No Penalty u/s 271AAB unless undisclosed income found from seized material. Disclosure made in statement u/s 132(4) not sufficient to…
AO can not extrapolate numbers on seized dumb document into lakhs. Addition made by deciphering erased figures by forensic report…