Tribunal held that the assessee explained the Nature and source fund in a notebook pertaining business concern. Addition cannot be assessed as undisclosed income Tax liability cannot be computed under section 115BBE of the Act. (AY. 2017-18)
Harish Sharma v. ITO (2021) 207 DTR 475 (Chd.)(Trib.)
S. 68 : Cash credits-Nature and source fund in a notebook pertaining business concern-Addition cannot be assessed as undisclosed income Tax liability cannot be computed under section 115BBE of the Act. [S. 115BBE]