https://www.taxtmi.com/caselaws?id=458206 An addition to income cannot be sustained solely on a retracted confession recorded during search or survey proceedings when the Revenue produces no corroborative material. The record must contain tangible, credible, substantive evidence before such a statement can be used to establish undisclosed income, and general evidentiary principles require corroboration. Board circulars discouraging confessions during search and survey reinforce this approach. In the absence of supporting material, the Tribunal's view that the addition was unsustainable was not perverse or illegal, and no substantial question of law arose. en-us Fri, 15 Mar 2019 00:00:00 +0530 Tue, 15 Oct 2024 03:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458206 An addition to income cannot be sustained solely on a retracted confession recorded during search or survey proceedings when the Revenue produces no corroborative material. The record must contain tangible, credible, substantive evidence before such a statement can be used to establish undisclosed income, and general evidentiary principles require corroboration. Board circulars discouraging confessions during search and survey reinforce this approach. In the absence of supporting material, the Tribunal's view that the addition was unsustainable was not perverse or illegal, and no substantial question of law arose. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458206