Assessee's retracted statement u/s 133A deemed non-evidentiary; unexplained investment addition invalid.

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....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....