https://www.taxtmi.com/caselaws?id=779765 ITAT DELHI - AT held that section 115BBE is not applicable to the impugned assessment year 2017-18, relying on precedent that section 115BBE operates only from 01.04.2017. The tribunal directed the AO to finalize consequential computation under the normal provisions of the Act instead of under section 115BBE for unexplained cash deposits. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779765 ITAT DELHI - AT held that section 115BBE is not applicable to the impugned assessment year 2017-18, relying on precedent that section 115BBE operates only from 01.04.2017. The tribunal directed the AO to finalize consequential computation under the normal provisions of the Act instead of under section 115BBE for unexplained cash deposits. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779765