Difference in stock found during the course the survey - ...

Stock Discrepancy Addition Deleted: Section 133A Statements Can't Justify Additions Without Oath Examination Authority.

April 25, 2020

Case Laws Income Tax AT

Difference in stock found during the course the survey - addition on the basis of statements recorded during the survey u/s.133A does not empower any IT authority to examine on oath and therefore any admission made in a statement recorded during the survey cannot by itself, be made the basis for addition - additions deleted - AT

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Difference in stock found during the course the survey - ...

Stock Discrepancy Addition Deleted: Section 133A Statements Can't Justify Additions Without Oath Examination Authority.

April 25, 2020

Case Laws Income Tax AT

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