Assessing Officer treated said additional income as income from unexplained sources and invoked provisions of section 115BBE and charged tax at a higher rate. On appeal the Tribunal held that the Assessing Officer had not pointed out any unexplained credit in books of account in this respect and surrender of Rs. 15 lakhs that had been offered to cover up discrepancies in respect of likely disallowances of claims, if any, relating to its business income. Since aforesaid surrender was not covered under provisions of sections 68, 69, 69A, 69B, 69C and 69D, provisions of section 115BBE were not attracted and Assessing Officer was directed to compute said surrendered income under normal provisions as applicable to business income of assessee. (AY. 2017-18)