Additions on base of statement in search

[rajul5234]

Gujarat high court. TA 1437/2007. Chetnaben  J. Shah Dt. 14/7/16

Held, Mere speculation of earning of income cannot be a ground for addition based on statement in search without any support of docement or corroborative evidence.
CBDT circulars considered by court.

R K Patel

[vsaiyar]

Please supply copy of the judgement. 

Thanks

[vsaiyar]

Dear Brother

I am awaiting copy of the judgement.  Please forward the judgement to me.

Thanks

[rajul5234]

Please take a print from Gujarat High Couet website. I am unable to annex, though I tried my best.

[vsaiyar]

Thanks