https://www.taxtmi.com/caselaws?id=259946 The Tribunal upheld the legality of the survey proceedings, stating that surveys for TDS compliance were permissible even before the relevant amendment. It also affirmed the evidentiary value of statements recorded during the survey, supported by corroborative evidence. While the assessee's right to cross-examine witnesses was not violated, the Tribunal directed the AO to submit a supplementary report to address the issues raised by the assessee, ensuring a fair resolution. en-us Fri, 22 May 2015 00:00:00 +0530 Tue, 26 May 2015 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259946 The Tribunal upheld the legality of the survey proceedings, stating that surveys for TDS compliance were permissible even before the relevant amendment. It also affirmed the evidentiary value of statements recorded during the survey, supported by corroborative evidence. While the assessee's right to cross-examine witnesses was not violated, the Tribunal directed the AO to submit a supplementary report to address the issues raised by the assessee, ensuring a fair resolution. Case-Laws Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259946