https://www.taxtmi.com/caselaws?id=211571 The Karnataka High Court upheld the admissibility of new evidence under Rule 46A of the Income Tax Rules, disallowed deductions under Section 40(A)(3) for commercial construction activities, and supported the deletion of undisclosed income additions under Section 68 for assessed firms. The appeal was partially allowed, with specific orders on disputed amounts and confirmation of decisions by the Appellate Authorities on other issues. en-us Wed, 07 Dec 2011 00:00:00 +0530 Mon, 26 Mar 2012 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211571 The Karnataka High Court upheld the admissibility of new evidence under Rule 46A of the Income Tax Rules, disallowed deductions under Section 40(A)(3) for commercial construction activities, and supported the deletion of undisclosed income additions under Section 68 for assessed firms. The appeal was partially allowed, with specific orders on disputed amounts and confirmation of decisions by the Appellate Authorities on other issues. Case-Laws Income Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211571