https://www.taxtmi.com/caselaws?id=3350 The court upheld the Tribunal's decision to delete the addition of undisclosed income based on a commission payment, finding it was recorded before the search and in regular returns. The court emphasized that undisclosed income should stem from previously undisclosed evidence, and any false claim must be directly linked to uncovered evidence. Despite the Revenue's request for reevaluation, the court dismissed the appeal, stating no substantial question of law arose from the findings and evidence presented. en-us Tue, 04 Mar 2008 00:00:00 +0530 Sun, 14 Sep 2008 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3350 The court upheld the Tribunal's decision to delete the addition of undisclosed income based on a commission payment, finding it was recorded before the search and in regular returns. The court emphasized that undisclosed income should stem from previously undisclosed evidence, and any false claim must be directly linked to uncovered evidence. Despite the Revenue's request for reevaluation, the court dismissed the appeal, stating no substantial question of law arose from the findings and evidence presented. Case-Laws Income Tax Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3350