Undisclosed cash from lockers treated as business income, not "unexplained.

The Tribunal concluded that the cash amounts recovered from two lockers should be treated as business income under normal provisions. It determined that the cash from one locker was duly recorded in the books, and the source of income from the other locker was not disputed. Consequently, the amounts were not subject to tax under Section 115BBE, which pertains to unexplained cash credits, nor under Section 69A. The application of Section 115BBE was deemed inappropriate in this case, affirming the assessee's claim that the amounts were legitimate business income. .....

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