https://www.taxtmi.com/caselaws?id=326222 The High Court upheld the restriction of assessment to incriminating material found during the search, dismissing the appeal and emphasizing adherence to legal precedents in determining undisclosed income for the Assessment Year 2006-07. The Court ruled that consideration of material other than what was found during the search for assessing undisclosed income was impermissible, affirming that the assessment should be based solely on incriminating material as per established legal precedent. en-us Tue, 29 Mar 2016 00:00:00 +0530 Fri, 08 Apr 2016 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326222 The High Court upheld the restriction of assessment to incriminating material found during the search, dismissing the appeal and emphasizing adherence to legal precedents in determining undisclosed income for the Assessment Year 2006-07. The Court ruled that consideration of material other than what was found during the search for assessing undisclosed income was impermissible, affirming that the assessment should be based solely on incriminating material as per established legal precedent. Case-Laws Income Tax Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326222