https://www.taxtmi.com/article/detailed?id=7012 Whether taxes paid on income surrendered during survey can be treated as not leviable where the surrender was made under compulsion is the central issue. The tribunal emphasized that a statement obtained under coercion or duress does not conclusively establish undisclosed income, and that factual indicators such as fear, reliance on loose paper figures, and subsequent appeal are relevant to voluntariness. It treated taxes paid on compelled disclosures as not exigible for the alleged additional income and directed the department to address taxes paid in consequence of those survey disclosures. en-us Wed, 28 Sep 2016 11:21:05 +0530 Thu, 29 Sep 2016 11:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7012 Whether taxes paid on income surrendered during survey can be treated as not leviable where the surrender was made under compulsion is the central issue. The tribunal emphasized that a statement obtained under coercion or duress does not conclusively establish undisclosed income, and that factual indicators such as fear, reliance on loose paper figures, and subsequent appeal are relevant to voluntariness. It treated taxes paid on compelled disclosures as not exigible for the alleged additional income and directed the department to address taxes paid in consequence of those survey disclosures. Articles Income Tax Wed, 28 Sep 2016 11:21:05 +0530 https://www.taxtmi.com/article/detailed?id=7012