https://www.taxtmi.com/caselaws?id=179891 Separate additions were permissible where estimated business profits were taken from the disclosed business on account of under-reporting, while unexplained cash credits were treated as income from an independent undisclosed source. A combined addition was impermissible only if both sums arose from the same business source, which was not shown here. The objection to double taxation also failed because the point was not properly raised before the Tribunal, and a question of law cannot arise for reference on a point not so raised. The reference therefore failed and the Revenue's position was upheld. en-us Thu, 27 Mar 1958 00:00:00 +0530 Fri, 11 Mar 2016 15:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179891 Separate additions were permissible where estimated business profits were taken from the disclosed business on account of under-reporting, while unexplained cash credits were treated as income from an independent undisclosed source. A combined addition was impermissible only if both sums arose from the same business source, which was not shown here. The objection to double taxation also failed because the point was not properly raised before the Tribunal, and a question of law cannot arise for reference on a point not so raised. The reference therefore failed and the Revenue's position was upheld. Case-Laws Income Tax Thu, 27 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179891