LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Survey. The assessee has contended on the basis of various decisions and case laws statements recorded during the course of survey are not admissible as evidences. In this regard, it is submitted that a majority of statements relied upon by the AO are recorded on oath u/s 131 of the Act. The following table depicts the details of statements taken

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes