Addition u/s 69A r.w.s. 115BBE - unexplained jewellery fround in ...
Case Laws Income Tax
February 16, 2023
Addition u/s 69A r.w.s. 115BBE - unexplained jewellery fround in search proceddings - It is a fact on record that the income earned has been undisclosed and has been unearthed only due to the action u/s 132 and the jewellery is only application of such undisclosed income. - Hence, the provisions of Section 115BBE(1)(a) are equally applicable - AT
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