https://www.taxtmi.com/caselaws?id=117293 Income in a block year that remained below the taxable limit, and for which no return was required, could not be treated as undisclosed income merely because no return was filed. Eligible deductions and rebates under Chapter VI-A, sections 80L and 88, had to be considered in block income computation subject to verification of supporting evidence. Salary-related statutory deductions, including standard deduction and the deduction under section 16(iii), also required examination and could not be denied solely due to an employer-side provident fund discrepancy. The matter was remanded for fresh adjudication and lawful relief where admissible. en-us Fri, 10 May 2002 00:00:00 +0530 Wed, 01 Aug 2012 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117293 Income in a block year that remained below the taxable limit, and for which no return was required, could not be treated as undisclosed income merely because no return was filed. Eligible deductions and rebates under Chapter VI-A, sections 80L and 88, had to be considered in block income computation subject to verification of supporting evidence. Salary-related statutory deductions, including standard deduction and the deduction under section 16(iii), also required examination and could not be denied solely due to an employer-side provident fund discrepancy. The matter was remanded for fresh adjudication and lawful relief where admissible. Case-Laws Income Tax Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117293