Income u/s 158BA - Last date for filing returns was not yet over. ...
Income Not Undisclosed if Filing Deadline Unmet: Section 158BA Clarifies Tax Return Timing and Disclosure.
August 10, 2013
Case Laws Income Tax HC
Income u/s 158BA - Last date for filing returns was not yet over. - As he had an opportunity to file returns disclosing the said income, it cannot be said that it constitutes undisclosed income. - HC
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