Undisclosed jewelry found during search taxed u/s 69A and 115BBE of Income Tax Act.

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....Addition u/s 69A r.w.s. 115BBE - unexplained jewellery fround in search proceddings - It is a fact on record that the income earned has been undisclosed and has been unearthed only due to the action u/s 132 and the jewellery is only application of such undisclosed income. - Hence, the provisions of Section 115BBE(1)(a) are equally applicable - AT....