https://www.taxtmi.com/caselaws?id=433010 The Tribunal partly allowed the appeal, upholding the higher income declaration under section 44AD but remanding the VAT payment issue for further verification. The Tribunal dismissed the challenge against the addition based on a statement recorded u/s 133A without corroborative evidence, emphasizing the evidentiary value of the statement and corroborative evidence. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 19 Jan 2023 08:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433010 The Tribunal partly allowed the appeal, upholding the higher income declaration under section 44AD but remanding the VAT payment issue for further verification. The Tribunal dismissed the challenge against the addition based on a statement recorded u/s 133A without corroborative evidence, emphasizing the evidentiary value of the statement and corroborative evidence. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433010