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    <title>2006 (12) TMI 163 - ITAT AGRA</title>
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    <description>The Tribunal allowed the appeal by the assessee for statistical purposes, emphasizing the need for a comprehensive assessment of undisclosed income in accordance with the law and tax payment provisions. The Tribunal upheld the determination of Rs. 1,00,000 as undisclosed income for the block period and validated the order passed under section 158BC, considering the pronote amount as undisclosed income. It reiterated the importance of tax payment through TDS or advance tax for undisclosed income and directed a thorough assessment by the Assessing Officer and CIT (Appeals) to determine the undisclosed income accurately.</description>
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    <pubDate>Fri, 29 Dec 2006 00:00:00 +0530</pubDate>
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      <title>2006 (12) TMI 163 - ITAT AGRA</title>
      <link>https://www.taxtmi.com/caselaws?id=55049</link>
      <description>The Tribunal allowed the appeal by the assessee for statistical purposes, emphasizing the need for a comprehensive assessment of undisclosed income in accordance with the law and tax payment provisions. The Tribunal upheld the determination of Rs. 1,00,000 as undisclosed income for the block period and validated the order passed under section 158BC, considering the pronote amount as undisclosed income. It reiterated the importance of tax payment through TDS or advance tax for undisclosed income and directed a thorough assessment by the Assessing Officer and CIT (Appeals) to determine the undisclosed income accurately.</description>
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      <pubDate>Fri, 29 Dec 2006 00:00:00 +0530</pubDate>
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