https://www.taxtmi.com/caselaws?id=187294 The Tribunal partially allowed the appeal, directing the deletion of additions related to loans and interest payments and providing relief for unexplained jewellery. It emphasized that income disclosed in regular books of account and filed under section 139(4) cannot be treated as undisclosed income for the block period. en-us Wed, 26 Apr 2006 00:00:00 +0530 Sat, 02 May 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187294 The Tribunal partially allowed the appeal, directing the deletion of additions related to loans and interest payments and providing relief for unexplained jewellery. It emphasized that income disclosed in regular books of account and filed under section 139(4) cannot be treated as undisclosed income for the block period. Case-Laws Income Tax Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187294