In a situation when the unaccounted stock had been taxed u/s ...
Case Laws Income Tax
May 15, 2014
In a situation when the unaccounted stock had been taxed u/s 69B, on one hand, and on the other hand the sale value of the stock was also taxed – the correct position ought to be that the difference between the two is required to be taxed in the hands of the assessee - AT
View Source