https://www.taxtmi.com/caselaws?id=393410 The High Court upheld the Tribunal's decision, emphasizing that the director's statement alone was insufficient to establish the issuance of accommodation bills. The court highlighted the importance of corroborative evidence and the lack of incriminating evidence during the survey. Materials collected during a survey do not automatically lead to additions in the assessment. Consequently, the High Court dismissed the appeal, affirming the Tribunal's decision for all related assessment years. en-us Wed, 04 Mar 2020 00:00:00 +0530 Wed, 19 Aug 2020 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393410 The High Court upheld the Tribunal's decision, emphasizing that the director's statement alone was insufficient to establish the issuance of accommodation bills. The court highlighted the importance of corroborative evidence and the lack of incriminating evidence during the survey. Materials collected during a survey do not automatically lead to additions in the assessment. Consequently, the High Court dismissed the appeal, affirming the Tribunal's decision for all related assessment years. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393410