https://www.taxtmi.com/caselaws?id=34039 In block assessment proceedings, undisclosed income computed under sections 158BB and 158BH is not, by itself, excluded from Chapter VI-A relief. Where the Act does not expressly bar such relief and section 158BH makes the other provisions of the Income-tax Act applicable, eligible deductions under sections 80-I or 80-IA may be claimed subject to compliance with the statutory conditions. The legal effect is that deduction cannot be denied merely because the income is assessed as undisclosed income in a block period. en-us Tue, 03 Feb 2009 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34039 In block assessment proceedings, undisclosed income computed under sections 158BB and 158BH is not, by itself, excluded from Chapter VI-A relief. Where the Act does not expressly bar such relief and section 158BH makes the other provisions of the Income-tax Act applicable, eligible deductions under sections 80-I or 80-IA may be claimed subject to compliance with the statutory conditions. The legal effect is that deduction cannot be denied merely because the income is assessed as undisclosed income in a block period. Case-Laws Income Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34039