https://www.taxtmi.com/caselaws?id=4101 The court allowed the appeal, modifying the Tribunal's order. It held that income exempt from tax below the taxable limit, disclosed by the assessee with tax deducted at the source, cannot be categorized as undisclosed income. The court emphasized the importance of timely disclosure and tax deduction in determining the taxability of income, stating that such income should not be taxed solely based on the timing of return filing. en-us Tue, 18 Apr 2006 00:00:00 +0530 Sat, 26 Jul 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4101 The court allowed the appeal, modifying the Tribunal's order. It held that income exempt from tax below the taxable limit, disclosed by the assessee with tax deducted at the source, cannot be categorized as undisclosed income. The court emphasized the importance of timely disclosure and tax deduction in determining the taxability of income, stating that such income should not be taxed solely based on the timing of return filing. Case-Laws Income Tax Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4101