https://www.taxtmi.com/highlights?id=61928 Undisclosed investment u/s.69 - unaccounted payment on purchase of impugned land - Recording of the statement by survey team under section 131(1) is not valid. Thus, no cognizance of such statement could be taken. Hence, the addition which is solely based on the stamen is not legally sustainable. - AT en-us Sat, 12 Feb 2022 21:00:09 +0530 Sat, 12 Feb 2022 21:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61928 Undisclosed investment u/s.69 - unaccounted payment on purchase of impugned land - Recording of the statement by survey team under section 131(1) is not valid. Thus, no cognizance of such statement could be taken. Hence, the addition which is solely based on the stamen is not legally sustainable. - AT Highlights Income Tax Sat, 12 Feb 2022 21:00:09 +0530 https://www.taxtmi.com/highlights?id=61928