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2012 (5) TMI 19 - KERALA HIGH COURTBlock assessment - addition u/s 68 is based on evidence recovered in the course of search in the form of realisation statement from the premises of another partner who is assessee's brother - Held that: the addition of 40% share income received by the assessee from the above said film i.e. Rs.4.5 lakhs for the assessment year 1994-95 sustained. - In the case of assessee's brother, we have not considered the addition for the year 1995-96 in respect of the same film as the amount involved was low. The findings therein apply to this assessee also for the year 1995-96 - the addition should be separately considered in the case of this assessee alone.
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