The ruling emphasized that tax authorities must gather evidence instead of relying on coerced admissions. Additions made purely on surrender statements were struck down for violating CBDT guidelines.
The post Survey Surrender &Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar appeared first on TaxGuru.
