On appeal, the assessee contended that the survey could not have been conducted at the residence and that conducting a survey at the residence under section 133A was unauthorized. Accordingly, the documents impounded from the house of Riyaz are in breach of sections 65A and 65B of the Evidence Act, and applying the data alleged to have been retrieved from the three pen drives from Riyaz is impermissible. Affirming the order of the Tribunal the Court held that Explanation to section 133A (1) introduced by Finance Act, 2017 with effect from 1-4-2017 states that a place where any business, profession, or activity for a charitable purpose is carried on shall include any other place, regardless of whether such activities are conducted there or not, therefore, excluding residences from the survey would contradict the language of section 133A and render it ineffective. Order of Tribunal is affirmed.