https://www.taxtmi.com/caselaws?id=181919 Block assessment was confined to undisclosed income found through search material, so an addition for alleged low household withdrawals could not stand where no search evidence existed and the figure was inferred only from prior years. The assessee's claim under section 80HHC also could not be disallowed in block assessment because it formed part of the regular assessment record and did not constitute undisclosed income. On the merits of the deductions, receipts from granting time-bound telecasting rights in films did not amount to export of goods or merchandise under section 80HHC, and did not fall within the categories covered by section 80-O for use of specified rights or technical services outside India. The deductions were therefore denied in regular assessment. en-us Mon, 15 Nov 1999 00:00:00 +0530 Wed, 27 Apr 2016 17:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181919 Block assessment was confined to undisclosed income found through search material, so an addition for alleged low household withdrawals could not stand where no search evidence existed and the figure was inferred only from prior years. The assessee's claim under section 80HHC also could not be disallowed in block assessment because it formed part of the regular assessment record and did not constitute undisclosed income. On the merits of the deductions, receipts from granting time-bound telecasting rights in films did not amount to export of goods or merchandise under section 80HHC, and did not fall within the categories covered by section 80-O for use of specified rights or technical services outside India. The deductions were therefore denied in regular assessment. Case-Laws Income Tax Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181919