TMI Blog2003 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from July 1, 1995, the amendment has been made in section 158BC of the Finance Act which clearly provides that if the income of the particular assessment year falling within the block period is not taxable the same shall not be treated to be undisclosed income. – Thus question is answered in negative – Revenue appeal dismissed - - - - - Dated:- 10-9-2003 - Judge(s) : NAGENDRA RAI., R. S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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