https://www.taxtmi.com/caselaws?id=181157 In block assessment proceedings, additions are sustainable only where material shows undisclosed income; conjecture, ad hoc estimation, and mere disallowance of claims are insufficient. A benami allegation in respect of Bangalore property was rejected because documentary and oral evidence showed the investment was made by Mrs. Kiran Mohan, and the Revenue failed to prove the assessee's control or beneficial ownership. Club membership expenditure and low household withdrawals could not be treated as undisclosed income without evidence of unexplained funds. Restriction of deduction under section 80RR and treatment of expenditure under section 28(iv) were held to belong to regular assessment, not block assessment, and were therefore not assessable as undisclosed income. en-us Wed, 18 Nov 1998 00:00:00 +0530 Fri, 08 Apr 2016 12:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181157 In block assessment proceedings, additions are sustainable only where material shows undisclosed income; conjecture, ad hoc estimation, and mere disallowance of claims are insufficient. A benami allegation in respect of Bangalore property was rejected because documentary and oral evidence showed the investment was made by Mrs. Kiran Mohan, and the Revenue failed to prove the assessee's control or beneficial ownership. Club membership expenditure and low household withdrawals could not be treated as undisclosed income without evidence of unexplained funds. Restriction of deduction under section 80RR and treatment of expenditure under section 28(iv) were held to belong to regular assessment, not block assessment, and were therefore not assessable as undisclosed income. Case-Laws Income Tax Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181157