https://www.taxtmi.com/highlights?id=43903 Assessment u/s 153A - addition u/s 68 - since the surrender was made under pressure which was immediately retracted, and except the aforesaid, no adverse material has been found from the premises of the appellant, as such, such statement cannot be made the basis for the assessment. en-us Tue, 15 Jan 2019 12:04:28 +0530 Tue, 15 Jan 2019 12:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43903 Assessment u/s 153A - addition u/s 68 - since the surrender was made under pressure which was immediately retracted, and except the aforesaid, no adverse material has been found from the premises of the appellant, as such, such statement cannot be made the basis for the assessment. Highlights Income Tax Tue, 15 Jan 2019 12:04:28 +0530 https://www.taxtmi.com/highlights?id=43903