https://www.taxtmi.com/caselaws?id=439196 The Tribunal partly allowed the appeal, upholding the addition of Rs. 26,42,500 under Section 68 of the Income Tax Act. However, the Tribunal directed the taxation rate to be applied as per the old provisions of Section 115BBE, before the retrospective amendment effective from 15/12/2016. en-us Thu, 15 Jun 2023 00:00:00 +0530 Sat, 17 Jun 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439196 The Tribunal partly allowed the appeal, upholding the addition of Rs. 26,42,500 under Section 68 of the Income Tax Act. However, the Tribunal directed the taxation rate to be applied as per the old provisions of Section 115BBE, before the retrospective amendment effective from 15/12/2016. Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439196