TMI BlogAddition based on statement recorded during the course of survey action u/s. 133A - AO proceeded with...Addition based on statement recorded during the course of survey action u/s. 133A - AO proceeded with making of addition based on the mere statement given by the assessee u/s. 133A. It is not the case of the Department that, the discrepancy if any in the valuation of closing work in progress as on date of survey, still existed in the valuation of closing work in progress as on date of end of previous year, nor no addition can be made based on discrepancies, if any, in the valuation of work in pr..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|