COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
20.
Section 158B of the Act is the dictionary clause.
It provides for the definition of “block period” and
“undisclosed income”. For the purpose of this case, a
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JUDGMENT
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reference to the definition of the “undisclosed
income” as provided for in Section 158B(b) is
necessary and, therefore, it is noticed. The same
reads as under:
“Undisclosed
