https://www.taxtmi.com/caselaws?id=117574 The Tribunal allowed the appeal pro-tanto, addressing the issues of legality and valuation comprehensively. It emphasized the need for proper authorization in recording statements during surveys and highlighted the importance of accurate stock valuation based on actual costs. The case was remitted to the AO for fresh adjudication on specific aspects, ensuring a fair and thorough examination of the facts. en-us Fri, 29 Apr 2005 00:00:00 +0530 Mon, 25 Jun 2012 11:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117574 The Tribunal allowed the appeal pro-tanto, addressing the issues of legality and valuation comprehensively. It emphasized the need for proper authorization in recording statements during surveys and highlighted the importance of accurate stock valuation based on actual costs. The case was remitted to the AO for fresh adjudication on specific aspects, ensuring a fair and thorough examination of the facts. Case-Laws Income Tax Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117574