https://www.taxtmi.com/caselaws?id=205258 The Tribunal upheld the addition of Rs. 6 lacs to the assessee's total income, rejecting claims of coercion and fabrication. The validity of the statement under section 133A was acknowledged, emphasizing its evidentiary value. The impounding of the diary under section 131 was deemed legal for survey proceedings. The Tribunal dismissed the appeal and affirmed the CIT(A)'s decision, concluding on 31.12.2010. en-us Fri, 31 Dec 2010 00:00:00 +0530 Tue, 12 Jul 2011 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205258 The Tribunal upheld the addition of Rs. 6 lacs to the assessee's total income, rejecting claims of coercion and fabrication. The validity of the statement under section 133A was acknowledged, emphasizing its evidentiary value. The impounding of the diary under section 131 was deemed legal for survey proceedings. The Tribunal dismissed the appeal and affirmed the CIT(A)'s decision, concluding on 31.12.2010. Case-Laws Income Tax Fri, 31 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205258