https://www.taxtmi.com/caselaws?id=409288 Survey material showing receipts in the assessee's concern name, together with the assessee's recorded admission, supported an addition for undisclosed income. The assessee's plea of coercion failed because no contemporaneous retraction was made and no credible evidence was produced to displace the survey documents. Reliance on the CBDT circular did not assist the assessee where the disclosure was backed by tangible material found during survey. The addition was therefore sustained. en-us Mon, 17 May 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409288 Survey material showing receipts in the assessee's concern name, together with the assessee's recorded admission, supported an addition for undisclosed income. The assessee's plea of coercion failed because no contemporaneous retraction was made and no credible evidence was produced to displace the survey documents. Reliance on the CBDT circular did not assist the assessee where the disclosure was backed by tangible material found during survey. The addition was therefore sustained. Case-Laws Income Tax Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409288