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<h1>High Court directs Tribunal on set off of disclosed income against additions for assessment year.</h1> The High Court directed the Tribunal to refer questions regarding the set off of disclosed income against additions to income for a specific assessment ... Income Covered By Voluntary Disclosure Scheme, Voluntary Disclosure Scheme The High Court of Madhya Pradesh directed the Tribunal to refer two questions of law to the court regarding the set off of disclosed income against addition to income for a specific assessment year. The Tribunal was asked to consider whether the entire disclosed income could be set off against the addition and whether dividing the disclosed income into four equal parts for different assessment years was justified.