A.S.Chinmai vs DCIT
Whether addition can be made based on statement recorded during survey operations under section 133A of the Income Tax Act, 1961, when the assessee retracted it --- Held: Yes, to the extent the surrender is based on evidence and subsequent admission; Whether enhancement of addition by CIT(A) from Rs.50 lakhs to Rs.83.33 lakhs is justified without furnishing break-up details --- Held: No.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.