https://www.taxtmi.com/highlights?id=68711 Unexplained investment - addition made on the basis of surrender/admission made by the assessee - statement recorded during survey can safely be stated to be retracted duly evidenced with documentary evidence, and in such circumstances, the statement of the assessee recorded u/s 133A of the Act carries no evidentiary value. - AT en-us Tue, 14 Mar 2023 08:58:53 +0530 Tue, 14 Mar 2023 08:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68711 Unexplained investment - addition made on the basis of surrender/admission made by the assessee - statement recorded during survey can safely be stated to be retracted duly evidenced with documentary evidence, and in such circumstances, the statement of the assessee recorded u/s 133A of the Act carries no evidentiary value. - AT Highlights Income Tax Tue, 14 Mar 2023 08:58:53 +0530 https://www.taxtmi.com/highlights?id=68711