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    <title>2001 (10) TMI 294 - ITAT PATNA</title>
    <link>https://www.taxtmi.com/caselaws?id=71013</link>
    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order, ruling that the salary income of the assessee, disclosed to her employer and subject to tax deduction at source, did not constitute undisclosed income. The Tribunal found that the income disclosed to the employer, as per Form No. 16, satisfied the requirement of being &quot;disclosed for the purpose of the Act.&quot; Consequently, the Tribunal rejected the revenue&#039;s appeal and granted the cross-objection of the assessee, affirming the exclusion of the salary income from the undisclosed income assessment.</description>
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    <pubDate>Mon, 01 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 294 - ITAT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=71013</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order, ruling that the salary income of the assessee, disclosed to her employer and subject to tax deduction at source, did not constitute undisclosed income. The Tribunal found that the income disclosed to the employer, as per Form No. 16, satisfied the requirement of being &quot;disclosed for the purpose of the Act.&quot; Consequently, the Tribunal rejected the revenue&#039;s appeal and granted the cross-objection of the assessee, affirming the exclusion of the salary income from the undisclosed income assessment.</description>
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      <pubDate>Mon, 01 Oct 2001 00:00:00 +0530</pubDate>
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