2020 (12) TMI 611

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....Swaminathan, SSC assisted by Mrs.V.Pushpa, SC For the Respondents : Ms.K.C.Arthi COMMON JUDGMENT T.S.SIVAGNANAM, J. We have heard Mr.M.Swaminathan, learned Senior Standing Counsel assisted by Mrs.V.Pushpa, learned Standing Counsel appearing for the appellant - Revenue and Ms.K.C.Arthi, learned counsel accepting notice for the respondents - assessees. 2. These appeals, filed by the R....

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....k that came to light on physical verification during the course of search ? And TCA.No.414 of 2020 : Whether, in the facts and circumstances of the case, the Tribunal was right in upholding the direction of the CIT(A) not to treat the disclosed income as NIL as per Section 158BB(1)(ca) read with Clause (a) of Section 158B when the assessee's salary income in this case is above exempte....