https://www.taxtmi.com/caselaws?id=754621 Where long-term capital gain was already disclosed in the return of income, only the unexplained differential between that figure and the higher amount shown in the tax audit report could be brought to tax. Taxing the entire audit-report figure would result in double taxation of income already offered to tax. The addition was therefore sustained only to the extent of the mismatch, and the balance was deleted. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754621 Where long-term capital gain was already disclosed in the return of income, only the unexplained differential between that figure and the higher amount shown in the tax audit report could be brought to tax. Taxing the entire audit-report figure would result in double taxation of income already offered to tax. The addition was therefore sustained only to the extent of the mismatch, and the balance was deleted. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754621