Unless corroborative evidence is found during course of survey, search & seizure, addition cannot be made merely on statement recorded.
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374 total views CONCEPT COMMUNICATION LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX BOMBAY TRIBUNAL R. C. SHARMA, AM & SANDEEP GOSAIN, JM. ITA No. 2800/Mum/2016, 2801/Mum/2016, 2802/Mum/2016, 2803/Mum/2016, 2804/Mum/2016, 3026/Mum/2016, 2805/Mum/2016 Nov 14, 2018 (2018) 54 CCH 0274 MumTrib Legislation Referred…
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