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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>No set off of undisclosed income discovered in search or survey prevents loss offset against such identified income.</h1> Section 79 disallows set off of losses against undisclosed income brought to tax following a search under section 132, a requisition under section 132A, or a survey under section 133A (excluding TDS/TCS surveys). 'Undisclosed income' covers money, valuables, or entries not recorded in the books or not disclosed to tax authorities before the date of search/requisition/survey, and expense entries found to be false that would not have been detected absent the search, requisition or survey.

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