https://www.taxtmi.com/caselaws?id=793696 Undisclosed receipts linked to a regular business activity were held to be assessable as business income where the assessee had no separate unexplained source of income and the business nexus was established. The Tribunal applied the co-ordinate bench view that such amounts cannot be treated as income from unexplained sources merely because they were not fully disclosed. The addition was therefore directed to be taxed as business income and not under section 69A read with section 115BBE. en-us Thu, 21 May 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793696 Undisclosed receipts linked to a regular business activity were held to be assessable as business income where the assessee had no separate unexplained source of income and the business nexus was established. The Tribunal applied the co-ordinate bench view that such amounts cannot be treated as income from unexplained sources merely because they were not fully disclosed. The addition was therefore directed to be taxed as business income and not under section 69A read with section 115BBE. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793696