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Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati

SEO Expert February 6, 2026

The tribunal held that additions made solely on the basis of a statement recorded from an employee during survey proceedings are unsustainable in law. Statements by non-assessees cannot justify undisclosed income additions without independent corroboration.

The post Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati appeared first on TaxGuru.

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