C. P. Abdurahiman C/o Theyyampattil Jewellery Versus A. C. I. T., Cir. 2(2) Tirur - Income Tax - ITAT COCHIN - Tri - Block assessment - Penalty u/s 158BFA(2) of the Act Undisclosed income - Entries made in the peace of paper separate from the regular books of accounts Held that - If the time limit for filing return of income has not expired, then the income from the transactions entered in the books of account or any other documents maintained in the regular course of business has to be excl................................... Income Tax - Case Laws
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