https://www.taxtmi.com/caselaws?id=468744 Unexplained money sustained under section 69A could not be taxed at the enhanced rate under section 115BBE for Assessment Year 2017-18, because the higher 60% rate was held to apply prospectively from Assessment Year 2018-19 onwards. The tax on the sustained addition was therefore restricted to 30%, and the assessee obtained partial relief on the applicable rate. en-us Tue, 04 Feb 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468744 Unexplained money sustained under section 69A could not be taxed at the enhanced rate under section 115BBE for Assessment Year 2017-18, because the higher 60% rate was held to apply prospectively from Assessment Year 2018-19 onwards. The tax on the sustained addition was therefore restricted to 30%, and the assessee obtained partial relief on the applicable rate. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468744