https://www.taxtmi.com/highlights?id=55660 Addition on the basis of statement of son as recorded u/s 132(4) - documents as found and seized in search - There is force in the contention of the assessee that without referring to any of the documents was not binding on the assessee and the same cannot be used against the assessee as an evidence and that too in search assessment proceedings. - Additions deleeted - AT en-us Fri, 27 Nov 2020 10:38:27 +0530 Fri, 27 Nov 2020 10:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55660 Addition on the basis of statement of son as recorded u/s 132(4) - documents as found and seized in search - There is force in the contention of the assessee that without referring to any of the documents was not binding on the assessee and the same cannot be used against the assessee as an evidence and that too in search assessment proceedings. - Additions deleeted - AT Highlights Income Tax Fri, 27 Nov 2020 10:38:27 +0530 https://www.taxtmi.com/highlights?id=55660