https://www.taxtmi.com/caselaws?id=180314 Income treated as from undisclosed sources was held to be a distinct source, separate from the assessee's known business income. Estimated business profits did not, by themselves, establish that excess credit in the anamat khata arose from the same source or could be telescoped against those additions. Because the taxing authorities had found the sum to be unconnected with the business, further tax on the excess credit did not amount to double taxation. The question was therefore answered against the assessee. en-us Tue, 02 Jun 1959 00:00:00 +0530 Mon, 21 Mar 2016 13:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180314 Income treated as from undisclosed sources was held to be a distinct source, separate from the assessee's known business income. Estimated business profits did not, by themselves, establish that excess credit in the anamat khata arose from the same source or could be telescoped against those additions. Because the taxing authorities had found the sum to be unconnected with the business, further tax on the excess credit did not amount to double taxation. The question was therefore answered against the assessee. Case-Laws Income Tax Tue, 02 Jun 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180314