Evidentiary value of a statement made on oath by the assessee to the income tax authority in survey proceedings u/s…
Procedure for valuation of inventory from tag price during survey u/s 133A-Cost price has to be determined and due deduction…
Addition for cash found short at the time of survey deleted by the ITAT. In the absence of any other…
No concealment if income returned and accepted is same where assessee surrenders income at survey action before the end of…
Allegation of Planting Register by Income Tax Department during survey rejected by ITAT as apparently an error occurred in recording…
In a recent judgment, ITAT Chennai has held that a statement recorded u/s 133A can not be retracted saying survey…
Addition cannot be made on the basis of the statement recorded during survey under section 133A INCOME TAX APPELLATE TRIBUNAL…