https://www.taxtmi.com/highlights?id=69802 Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant of the Society - It is a settled law that statement recorded during the survey operation u/s 133A of the Act may be a relevant material but in the absence of further materials to substantiate it, the statement recorded u/s 133A of the Act could not be the basis for making addition. - AT en-us Wed, 17 May 2023 14:49:32 +0530 Wed, 17 May 2023 14:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69802 Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant of the Society - It is a settled law that statement recorded during the survey operation u/s 133A of the Act may be a relevant material but in the absence of further materials to substantiate it, the statement recorded u/s 133A of the Act could not be the basis for making addition. - AT Highlights Income Tax Wed, 17 May 2023 14:49:32 +0530 https://www.taxtmi.com/highlights?id=69802