Income Surrendered in Survey Proceedings Not Subject to Higher Tax Rate u/s 115BBE.

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....Revision u/s 263 - nature of income surrendered in survey proceedings - deeming provision r.w.s 115BBE - Higher Rate of Tax - assessee has provided the necessary explanation about the nature and source of such unrecorded transactions and the necessary nexus with assessee’s business has been established - Provision of Section 115BBE not applicable - Revision set aside - AT....