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2008 (9) TMI 108 - ALLAHABAD HIGH COURTSearch - computation of undisclosed income - Tribunal was justified in holding that the income shown by the wife of the assessee from knitting and tailoring was not the undisclosed income of the assessee within Chapter XIVB - Tribunal was justified in law in holding that no addition under Chapter XIVB was warranted in the hands of the assessee on account of the income shown in the name of the wife of the assessee as no document had been found during the search – revenue’s appeal dismissed
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