https://www.taxtmi.com/caselaws?id=67194 Income disclosed under the Voluntary Disclosure of Income Scheme, 1997 before a search was treated as real income available with the assessee for explaining additions in block assessment. The analysis considered the scheme's charging provision, exclusion clauses for certain search or survey situations, the requirement to credit the disclosed amount, and the bar on reopening completed assessments or claiming set-off under the scheme. On that basis, the disclosed income was held available for adjustment against the block assessment additions, and the issue was answered in favour of the assessee. en-us Thu, 05 Apr 2007 00:00:00 +0530 Wed, 09 Mar 2011 14:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67194 Income disclosed under the Voluntary Disclosure of Income Scheme, 1997 before a search was treated as real income available with the assessee for explaining additions in block assessment. The analysis considered the scheme's charging provision, exclusion clauses for certain search or survey situations, the requirement to credit the disclosed amount, and the bar on reopening completed assessments or claiming set-off under the scheme. On that basis, the disclosed income was held available for adjustment against the block assessment additions, and the issue was answered in favour of the assessee. Case-Laws Income Tax Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67194