TMI BlogBlock assessment - Receipt of two gifts received by the assessee and the gift to the Assessee’s wife -...Block assessment - Receipt of two gifts received by the assessee and the gift to the Assessee’s wife - Where an income and assets are disclosed in the books of account and no incriminating material is found during search and seizure, addition in the block assessment is not valid. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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