There is not a single case law laying down a principle that ...
Survey in Income Tax Matters: No Mandatory Book Rejection, Protecting Surrender Concept and Integrity of Records.
February 18, 2015
Case Laws Income Tax AT
There is not a single case law laying down a principle that books should compulsorily be rejected wherever a survey is conducted. Otherwise also, if this principle is accepted then there would not be any meaning attached to the concept of surrender because in any case books have to be rejected - AT
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