Held, that all the incomes earned by the assessee were only from the business income of the assessee, and there did not arise any question of application of provisions of section 69A of the Act. The entire additions were made without forming proper basis for conversion of business income to non-business income. The Revenue was not able to submit any evidence during assessment or appeal proceedings that the income was not connected with the business income of the assessee or accumulated from non-recognising source. Therefore, taxing such income at special rate in terms of section 115BBE was improper.(AY. 2019-20)