https://www.taxtmi.com/caselaws?id=471039 Income already deducted and assessed in the preceding assessment year cannot be assessed again in the subsequent assessment year, as this would result in double addition. The addition made for the later assessment year was therefore deleted because the same amount had already been brought to tax in the earlier year. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471039 Income already deducted and assessed in the preceding assessment year cannot be assessed again in the subsequent assessment year, as this would result in double addition. The addition made for the later assessment year was therefore deleted because the same amount had already been brought to tax in the earlier year. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471039