THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
132A, and includes, in the previous
year in which such search was conducted or
requisition made, the period up to the date of the
commencement of such search or, as the case may
be, the date of such requisition;
(b) "Undisclosed income" includes any money,
bullion, jewellery or other valuable article or thing or
any income based on any entry
