Additions based on declaration made during the course of search ...

Search Additions Invalid Without Direct Link to Assessee and Corroborating Evidence; Statements Alone Insufficient.

September 27, 2019

Case Laws Income Tax AT

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

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Additions based on declaration made during the course of search ...

Search Additions Invalid Without Direct Link to Assessee and Corroborating Evidence; Statements Alone Insufficient.

September 27, 2019

Case Laws Income Tax AT

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