High Court Rules: Income Below Taxable Limit After Deductions Not Undisclosed for Block Period u/s 158BB.

Addition of undisclosed income of the block period u/s 158BB - non-filing of the return for the assessment year 1995-96 on the ground that after allowing the deduction under the Act income remains below the taxable limit cannot be treated as undisclosed income for the block period - HC .....

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