https://www.taxtmi.com/caselaws?id=263407 Judicial review of a Settlement Commission order is confined to jurisdictional illegality, statutory contravention, bias, fraud, malice, or perversity. A later or additional disclosure of income does not by itself negate a full and true disclosure; the effect depends on the settlement record and how the income was explained, including its source and manner of derivation. Immunity from penalty and prosecution under Section 245H depends on cooperation and satisfaction of the statutory prerequisites, including proper disclosure of unbilled revenue. The doctrine of real income may justify treating a book entry as non-taxable where income has not actually accrued in reality. en-us Fri, 14 Aug 2015 00:00:00 +0530 Tue, 01 Sep 2015 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263407 Judicial review of a Settlement Commission order is confined to jurisdictional illegality, statutory contravention, bias, fraud, malice, or perversity. A later or additional disclosure of income does not by itself negate a full and true disclosure; the effect depends on the settlement record and how the income was explained, including its source and manner of derivation. Immunity from penalty and prosecution under Section 245H depends on cooperation and satisfaction of the statutory prerequisites, including proper disclosure of unbilled revenue. The doctrine of real income may justify treating a book entry as non-taxable where income has not actually accrued in reality. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263407