https://www.taxtmi.com/caselaws?id=434654 The Tribunal allowed the appeal, ruling in favor of the assessee by deleting the addition of Rs. 18,35,000 under Section 68 of the Income Tax Act. It held that the income had already been declared and offered for tax, thus avoiding double taxation. The Tribunal found that the cash deposits were adequately evidenced through patient-wise lists and cash books, rejecting the AO's doubts about the source of income. The applicability of Section 115BBE was deemed irrelevant due to the income already being part of the declared income. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 28 Feb 2023 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434654 The Tribunal allowed the appeal, ruling in favor of the assessee by deleting the addition of Rs. 18,35,000 under Section 68 of the Income Tax Act. It held that the income had already been declared and offered for tax, thus avoiding double taxation. The Tribunal found that the cash deposits were adequately evidenced through patient-wise lists and cash books, rejecting the AO's doubts about the source of income. The applicability of Section 115BBE was deemed irrelevant due to the income already being part of the declared income. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434654