10 results for “section 68”+ Section 260clear
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In the result, all the appeals filed by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22
68 to 69D of the Act. Consequently, the Assessing Officer invoked the provisions of section 115BBE of the Act and applied the special rates of tax by treating it as undisclosed income. The Ld. AR has also filed a written submission as under: "1. That a search action U/s 132 was conducted upon the Atibir Group on 17/03/2021