https://www.taxtmi.com/caselaws?id=13269 The Court upheld the deduction of Rs. 1,35,000 allowed by the Assessing Officer for claimed expenses as the assessee failed to provide evidence. The income declared beyond the due date was treated as undisclosed income under section 158BB due to exceeding the taxable limit and lack of advance tax or self-assessment tax payment. The Court affirmed the Tribunal's decision, stating that a return filed under section 139(4) cannot be considered timely and dismissed the appeal. en-us Mon, 16 Oct 2006 00:00:00 +0530 Wed, 27 May 2009 17:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13269 The Court upheld the deduction of Rs. 1,35,000 allowed by the Assessing Officer for claimed expenses as the assessee failed to provide evidence. The income declared beyond the due date was treated as undisclosed income under section 158BB due to exceeding the taxable limit and lack of advance tax or self-assessment tax payment. The Court affirmed the Tribunal's decision, stating that a return filed under section 139(4) cannot be considered timely and dismissed the appeal. Case-Laws Income Tax Mon, 16 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13269