https://www.taxtmi.com/highlights?id=66338 Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017, i.e., after the date of survey on 29/11/2016. The credit entry that is unexplained being in October, 2016, the same being liable to tax u/s. 115BBE, shall yet be at 30% - AT en-us Thu, 03 Nov 2022 16:55:34 +0530 Thu, 03 Nov 2022 16:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66338 Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017, i.e., after the date of survey on 29/11/2016. The credit entry that is unexplained being in October, 2016, the same being liable to tax u/s. 115BBE, shall yet be at 30% - AT Highlights Income Tax Thu, 03 Nov 2022 16:55:34 +0530 https://www.taxtmi.com/highlights?id=66338