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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Unexplained investment u/s. 69B - excess stock found during the ...

Income Tax

January 1, 2024

Unexplained investment u/s. 69B - excess stock found during the course of survey - taxability at higher rate of tax u/s 115BBE - the same is to be assessed as business income as declared by the assessee and it cannot be charged at special rate of tax u/s. 115BBE of the Act. - AT

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