https://www.taxtmi.com/article/detailed?id=6940 Statements recorded during a survey lack automatic evidentiary value and, particularly when retracted or disputed, cannot alone support an addition; the CBDT circular of 10 March 2003 and concurrent appellate findings - upheld by the Supreme Court in the S. Khader Khan Sons litigation - require tax authorities to produce independent, corroborative materials before making assessment additions, and prevent using survey statements from one taxpayer's proceedings as decisive evidence against others. en-us Wed, 17 Aug 2016 08:40:14 +0530 Wed, 17 Aug 2016 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6940 Statements recorded during a survey lack automatic evidentiary value and, particularly when retracted or disputed, cannot alone support an addition; the CBDT circular of 10 March 2003 and concurrent appellate findings - upheld by the Supreme Court in the S. Khader Khan Sons litigation - require tax authorities to produce independent, corroborative materials before making assessment additions, and prevent using survey statements from one taxpayer's proceedings as decisive evidence against others. Articles Income Tax Wed, 17 Aug 2016 08:40:14 +0530 https://www.taxtmi.com/article/detailed?id=6940