6 results for “section 68”+ Section 166clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139. Hence, tax on this income was to be charged under section 115BBE even if it had been declared by the assessee in the return of income. Income has been erroneously taxed at lower tax rate in this case causing prejudice