Sum already disclosed in regular ITRs are outside the purview of definition of undisclosed income u/s 158BC

INCOME TAX : Where agricultural income earned by assessee had already been disclosed by it in its regular return of income prior to search, Assessing Officer could not make additions under section 158BC in relation to such agricultural incomeINCOME TAX : Where agricultural income earned by assessee had already been disclosed by it in its regular return of income prior to search, Assessing Officer could not make additions under section 158BC in relation to such agricultural incomewww.taxmann.com Latest Case LawsRead More

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