Survey in Income Tax Matters: No Mandatory Book Rejection, Protecting Surrender Concept and Integrity of Records. https://www.taxtmi.com/highlights?id=21821 There is not a single case law laying down a principle that books should compulsorily be rejected wherever a survey is conducted. Otherwise also, if this principle is accepted then there would not be any meaning attached to the concept of surrender because in any case books have to be rejected - AT en-us Wed, 18 Feb 2015 17:13:49 +0530 Wed, 18 Feb 2015 17:13:49 +0530 TaxTMI RSS Generator Survey in Income Tax Matters: No Mandatory Book Rejection, Protecting Surrender Concept and Integrity of Records. https://www.taxtmi.com/highlights?id=21821 There is not a single case law laying down a principle that books should compulsorily be rejected wherever a survey is conducted. Otherwise also, if this principle is accepted then there would not be any meaning attached to the concept of surrender because in any case books have to be rejected - AT Highlights Income Tax Wed, 18 Feb 2015 17:13:49 +0530 https://www.taxtmi.com/highlights?id=21821