TMI BlogAdditions based on declaration made during the course of search - Surrender for various group concerns...Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be sustained merely on the basis of statement given during the course of search without correlating the addition with the incriminating seized material. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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