Held that revenue is not justified in assessing the miscellaneous income as income from other sources and applying the special rate as per section 115BBE of the Act . (AY. 2019 -20 )(ITA No. 112 ( ASR) of 2023 dt. 17 -6 -2023 )
Deepak Setia v. Dy.CIT ( 2023) 106 ITR 125 ( Amritsar ) (Trib)
S. 69A : Unexplained money – Assessing the miscellaneous business income as income from other sources and applying the special rate as per section 115BBE is not justified . [ S. 115BBE ]
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