https://www.taxtmi.com/caselaws?id=779291 ITAT directed the AO to compute tax on a Rs.20 lakh addition under s.69A as unexplained deposit by applying the pre-amendment s.115BBE tax rate of 30% (rather than 60% under the amended provision effective 01.04.2017). The Tribunal followed coordinate-bench authority and allowed the assessee's additional ground, remitting the matter for tax determination accordingly. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779291 ITAT directed the AO to compute tax on a Rs.20 lakh addition under s.69A as unexplained deposit by applying the pre-amendment s.115BBE tax rate of 30% (rather than 60% under the amended provision effective 01.04.2017). The Tribunal followed coordinate-bench authority and allowed the assessee's additional ground, remitting the matter for tax determination accordingly. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779291