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2006 (4) TMI 68 - HC - Income TaxOnce the salary income of the block year has been taxed & tax has been deducted at source, there is no question of holding the income of assessee as the undisclosed income of the block year – held that salary income disclosed by assessee on which tax at source was deducted couldn’t have been treated as undisclosed income for the purpose of sec. 158BC - income which is below the taxable limit cannot be taxed merely because the return has not been filed before the date of the search and seizure
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