https://www.taxtmi.com/caselaws?id=212115 The Court dismissed the Department's appeal, emphasizing that the payment of advance tax on estimated income before the search date was crucial in excluding the income from the scope of undisclosed income for the broken period. The judgment highlighted the significance of financial actions and intent in determining the treatment of income in cases involving incomplete accounting records. en-us Mon, 05 Mar 2012 00:00:00 +0530 Fri, 13 Apr 2012 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212115 The Court dismissed the Department's appeal, emphasizing that the payment of advance tax on estimated income before the search date was crucial in excluding the income from the scope of undisclosed income for the broken period. The judgment highlighted the significance of financial actions and intent in determining the treatment of income in cases involving incomplete accounting records. Case-Laws Income Tax Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212115