https://www.taxtmi.com/caselaws?id=58809 Additions based only on statements recorded during a search were not sustainable where the statements were later retracted as involuntary and no corroborative material was found. The partners stated that the admissions were made under pressure, and the search yielded no incriminating documents, loose papers, or other independent evidence of undisclosed income. In such circumstances, a retracted statement recorded during a prolonged search cannot, by itself, justify additions. The Tribunal therefore deleted the additions. en-us Wed, 27 Jul 1994 00:00:00 +0530 Thu, 03 Nov 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58809 Additions based only on statements recorded during a search were not sustainable where the statements were later retracted as involuntary and no corroborative material was found. The partners stated that the admissions were made under pressure, and the search yielded no incriminating documents, loose papers, or other independent evidence of undisclosed income. In such circumstances, a retracted statement recorded during a prolonged search cannot, by itself, justify additions. The Tribunal therefore deleted the additions. Case-Laws Income Tax Wed, 27 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58809