https://www.taxtmi.com/caselaws?id=466376 Undisclosed income and unexplained investment issues arose in a block assessment where the assessee claimed that funds received from abroad were gifts or derived from rental income, and also relied on non-taxability as a person not ordinarily resident. The Tribunal and High Court found no adequate evidence of the source of funds, the creditworthiness of the alleged donors, or that the income fell outside Indian taxation under Section 5(1)(c), including the proviso. The Supreme Court found no reason to entertain the special leave petition and dismissed it. en-us Fri, 15 May 2015 00:00:00 +0530 Mon, 02 Feb 2026 18:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466376 Undisclosed income and unexplained investment issues arose in a block assessment where the assessee claimed that funds received from abroad were gifts or derived from rental income, and also relied on non-taxability as a person not ordinarily resident. The Tribunal and High Court found no adequate evidence of the source of funds, the creditworthiness of the alleged donors, or that the income fell outside Indian taxation under Section 5(1)(c), including the proviso. The Supreme Court found no reason to entertain the special leave petition and dismissed it. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466376