https://www.taxtmi.com/caselaws?id=779765 Section 115BBE was held applicable only from 01.04.2017, so it could not govern the assessment year in question in the manner adopted by the lower authorities. The income was therefore required to be computed under the normal provisions, and the assessee succeeded on the applicability issue. 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 Section 115BBE was held applicable only from 01.04.2017, so it could not govern the assessment year in question in the manner adopted by the lower authorities. The income was therefore required to be computed under the normal provisions, and the assessee succeeded on the applicability issue. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779765