Once there is no defect in the books of account pointed out by ...
Taxpayer Can Retract Statement if AO Finds No Defects in Books and Surrender is Proven False During Survey.
November 27, 2012
Case Laws Income Tax AT
Once there is no defect in the books of account pointed out by the AO and the surrender made is proved to be false, then the assessee has right to retract from the statement made during the course of survey - AT
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