Statement made during Survey admissible as Evidence If supported by Corroborative Evidence: Madras High Court [Read Judgment]

The Madras High Court has held that the statement made during a survey under Section 133A of the Income Tax Act has evidentiary value if the same is supported by corroborative evidence. In the instant case, the department detected certain loose slips which showed several entries pertaining to cash and cheque transactions were recovered during […]

The post Statement made during Survey admissible as Evidence If supported by Corroborative Evidence: Madras High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.

from Taxscan | Simplifying Tax Laws https://ift.tt/2De8hN5