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    <title>2012 (10) TMI 394 - Gujarat High Court</title>
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    <description>The Appellate Tribunal was correct in directing the Assessing Officer to exclude the salary income of Rs.12,21,105 from the block period and assess it separately, as the income with TDS cannot be considered undisclosed income. The Tribunal&#039;s decision was upheld, dismissing the revenue&#039;s appeal and ruling in favor of the assessee.</description>
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      <description>The Appellate Tribunal was correct in directing the Assessing Officer to exclude the salary income of Rs.12,21,105 from the block period and assess it separately, as the income with TDS cannot be considered undisclosed income. The Tribunal&#039;s decision was upheld, dismissing the revenue&#039;s appeal and ruling in favor of the assessee.</description>
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