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Income Tax

Applicability of Higher Rate of Tax u/s 115BBE - the amount...

Higher Tax Rate u/s 115BBE Not Applicable to Business Income Properly Recorded and Taxed.

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Income TaxNovember 9, 2023Case LawsAT

Applicability of Higher Rate of Tax u/s 115BBE - the amount surrendered during survey was duly reflected in the books of account and the source it was declared/explained as business activity with due payment of Tax liability and the authorities below failed to prove the contrary to disprove source of income other than Business income - To be taxed at Normal Provision of tax rates - AT

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