https://www.taxtmi.com/caselaws?id=271422 Interest on fixed deposits already subjected to tax deduction at source and otherwise reflected in the assessees' regular records could not be assessed again as undisclosed income in block assessment merely because it was not separately shown in the block return; that addition was deleted. Credit of tax deducted at source, however, was held to be outside the scope of block assessment and had to be pursued in the normal assessment proceedings, so the Assessing Officer's refusal to grant such credit in the block regime was sustained. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 04 Feb 2016 07:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271422 Interest on fixed deposits already subjected to tax deduction at source and otherwise reflected in the assessees' regular records could not be assessed again as undisclosed income in block assessment merely because it was not separately shown in the block return; that addition was deleted. Credit of tax deducted at source, however, was held to be outside the scope of block assessment and had to be pursued in the normal assessment proceedings, so the Assessing Officer's refusal to grant such credit in the block regime was sustained. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271422