https://www.taxtmi.com/caselaws?id=57235 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decisions concerning additions and deletions based on surrendered income under s. 132(4) of the IT Act. The Tribunal underscored the necessity of corroborative evidence to substantiate additions and upheld the validity of retracted disclosures claimed to be made under duress. en-us Tue, 28 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57235 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decisions concerning additions and deletions based on surrendered income under s. 132(4) of the IT Act. The Tribunal underscored the necessity of corroborative evidence to substantiate additions and upheld the validity of retracted disclosures claimed to be made under duress. Case-Laws Income Tax Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57235