https://www.taxtmi.com/caselaws?id=239878 The Tribunal dismissed the appeal, affirming that material secured during a survey under Section 133A of the Income Tax Act should be handled separately from material obtained during search and seizure operations under Section 132A. It was clarified that undisclosed income must be computed based on material found during a search operation, emphasizing the independence of material from a survey. The decision allowed for independent actions under the respective provisions of the Act, supporting the Tribunal's stance on distinct treatment of materials from different types of operations. en-us Wed, 23 Oct 2013 00:00:00 +0530 Sat, 23 Nov 2013 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239878 The Tribunal dismissed the appeal, affirming that material secured during a survey under Section 133A of the Income Tax Act should be handled separately from material obtained during search and seizure operations under Section 132A. It was clarified that undisclosed income must be computed based on material found during a search operation, emphasizing the independence of material from a survey. The decision allowed for independent actions under the respective provisions of the Act, supporting the Tribunal's stance on distinct treatment of materials from different types of operations. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239878