Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock ...

Case Laws Income Tax

July 19, 2023

Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock surrendered during the course of survey - There is no infirmity in the finding of Ld. CIT(A) rightly holding that the provision of section 115BBE are not applicable on the surrendered income on account of excess stock valuing found during the course of search. - AT

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Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock ...

Case Laws Income Tax

July 19, 2023

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