https://www.taxtmi.com/highlights?id=48317 Deduction u/s 80IB(10) - there could be no presumption that surrendered amount would represent business income unless and until assessees satisfies the authorities below that assessees have complied with the conditions of Section 80IB(10) while earning the impugned undisclosed income - Since assessee failed to prove through any evidence or material on record, same will be income from other sources - no deduction en-us Thu, 01 Aug 2019 06:27:00 +0530 Thu, 01 Aug 2019 06:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48317 Deduction u/s 80IB(10) - there could be no presumption that surrendered amount would represent business income unless and until assessees satisfies the authorities below that assessees have complied with the conditions of Section 80IB(10) while earning the impugned undisclosed income - Since assessee failed to prove through any evidence or material on record, same will be income from other sources - no deduction Highlights Income Tax Thu, 01 Aug 2019 06:27:00 +0530 https://www.taxtmi.com/highlights?id=48317