https://www.taxtmi.com/caselaws?id=9869 Retrospective amendment to the block assessment provision brought Chapter VI-A deductions into the computation of undisclosed income, so eligibility for section 80HHC had to be examined on merits rather than excluded as a matter of principle. The Tribunal also had to address the assessee's specific challenge to the income estimate and the comparable cases relied on by the Revenue, because a final appellate decision requires findings on the grounds actually raised. The assessment and appellate orders were therefore set aside and the matter remitted for fresh adjudication. en-us Mon, 20 Mar 2006 00:00:00 +0530 Thu, 02 Jul 2009 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9869 Retrospective amendment to the block assessment provision brought Chapter VI-A deductions into the computation of undisclosed income, so eligibility for section 80HHC had to be examined on merits rather than excluded as a matter of principle. The Tribunal also had to address the assessee's specific challenge to the income estimate and the comparable cases relied on by the Revenue, because a final appellate decision requires findings on the grounds actually raised. The assessment and appellate orders were therefore set aside and the matter remitted for fresh adjudication. Case-Laws Income Tax Mon, 20 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9869