Excess stock found during the course of survey - Additions u/s. ...
Excess Stock Found in Survey to Be Assessed as Business Income, Not u/s 69B, for Further Directions.
October 6, 2023
Case Laws Income Tax AT
Excess stock found during the course of survey - Additions u/s. 69B r.w.s. 115BBE - the additional income offered towards excess stock found during the course of survey is assessable under the head income from business as claimed by the assessee, but not income assessable u/s. 69B - Matter restored back with directions - AT
View Source