Addition on account of additional income declared in the course ...
Survey Declarations u/s 133A Insufficient for Justifying Additions; Unexplained Credit Needs More Evidence.
October 3, 2016
Case Laws Income Tax AT
Addition on account of additional income declared in the course of survey u/s 133A on oath - addition on unexplained credit - addition cannot be made only on the basis of surrender made at the time of survey. - AT
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