Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1999 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (9) TMI 139 - AT - Income TaxExtract: ....... case and no uniform test can be laid down in this regard. Consequent to the above finding, it is held that the sum of Rs. 31,670 for assessment year 1994-95 cannot be considered as undisclosed income and therefore, the Assessing Officer is directed to exclude the same from the Block assessment. 13. In the result, appeal of the assessee is allowed.
|