https://www.taxtmi.com/caselaws?id=202686 The High Court ruled in a Departmental appeal under section 260A of the Income-tax Act that the assessee could not exclude additional income returned for specific assessment years and income with tax deducted at source from the block period income calculation under section 158BB. The Court interpreted section 158BB to exclude income only based on specific criteria related to the timing of returns and assessments in relation to the search date, emphasizing that returns filed after the search date, even if belated, could not be excluded from the block assessment. en-us Tue, 02 Dec 2008 00:00:00 +0530 Mon, 24 Dec 2012 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202686 The High Court ruled in a Departmental appeal under section 260A of the Income-tax Act that the assessee could not exclude additional income returned for specific assessment years and income with tax deducted at source from the block period income calculation under section 158BB. The Court interpreted section 158BB to exclude income only based on specific criteria related to the timing of returns and assessments in relation to the search date, emphasizing that returns filed after the search date, even if belated, could not be excluded from the block assessment. Case-Laws Income Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202686