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    Income Tax

    Surrender of income during survey - to be treated as Business...

    Income Surrendered in Survey to Be Treated as Business Income, Not Taxed u/s 69 or Section 115BBE.

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    Income TaxMay 29, 2018Case LawsAT

    Surrender of income during survey - to be treated as Business income or taxable u/s 69 - AO was not justified in taxing the surrender made on account of excess stock and excess cash found U/s 69. Thus, there is no justification for taxing such income U/s 115BBE of the Act. - AT

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