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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Additions on the basis of forced statements made during survey ...

Income Tax

January 8, 2018

Additions on the basis of forced statements made during survey action u/s. 133A - addition on account of alleged discrepancies in the books - no addition could be made - AT

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  1. Addition on undisclosed income cannot be made on the basis of the statement recorded during the survey under section 133A - AT

  2. Undisclosed income - admission of declaration of income during survey u/s 133A - without physical verification of stock and examining books of accounts, additions on the...

  3. Addition u/s 68 - disclosure made by the assessee on the basis of documents impounded during the course of survey proceedings - The Tribunal deleted the addition holding...

  4. 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...

  5. The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no...

  6. Addition of loss claimed in Future & Options (‘F&O’) - Reliance on statement of third party (Broker) recorded during survey u/s. 133A - it is trite that the statement...

  7. Statement recorded in the course of survey does not form the sole basis for making additions in absence of supportive evidence - AT

  8. Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant of the Society - It is a settled law that statement recorded...

  9. Additions on the basis of statement made u/s 133A - A statement made voluntary under Section 133A of the Act cannot be retracted unless the assessee files evidence to...

  10. Addition based on statement recorded during the course of survey action u/s. 133A - AO proceeded with making of addition based on the mere statement given by the...

 

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