https://www.taxtmi.com/highlights?id=27925 The addition cannot be sustained only on the basis of admission during the course of survey. - sec.133A does not empower IT authority to examine any person on oath, hence any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. - AT en-us Fri, 11 Mar 2016 12:38:58 +0530 Fri, 11 Mar 2016 12:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27925 The addition cannot be sustained only on the basis of admission during the course of survey. - sec.133A does not empower IT authority to examine any person on oath, hence any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. - AT Highlights Income Tax Fri, 11 Mar 2016 12:38:58 +0530 https://www.taxtmi.com/highlights?id=27925