Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant...

Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant of the Society - It is a settled law that statement recorded during the survey operation u/s 133A of the Act may be a relevant material but in the absence of further materials to substantiate it, the statement recorded u/s 133A of the Act could not be the basis for making addition. - AT .....

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