https://www.taxtmi.com/caselaws?id=248973 The High Court held in favor of the revenue and against the assessee in a tax case involving undisclosed income from salary. The Court ruled that salary income declared in the return of undisclosed income should be treated as undisclosed income for tax purposes, even if TDS was deducted. Additionally, salary income disclosed during block assessment proceedings was not excluded from undisclosed income, as the mere deduction of TDS does not constitute disclosure. The Court also reinstated the original addition of unexplained investment, emphasizing the obligation to file returns to disclose income. en-us Tue, 10 Jun 2014 00:00:00 +0530 Tue, 01 Jul 2014 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248973 The High Court held in favor of the revenue and against the assessee in a tax case involving undisclosed income from salary. The Court ruled that salary income declared in the return of undisclosed income should be treated as undisclosed income for tax purposes, even if TDS was deducted. Additionally, salary income disclosed during block assessment proceedings was not excluded from undisclosed income, as the mere deduction of TDS does not constitute disclosure. The Court also reinstated the original addition of unexplained investment, emphasizing the obligation to file returns to disclose income. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248973