Higher Tax Rate Imposed on Unexplained Income u/s 115BBE; Standard Rate Applies to Other Additions.

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....Deemed income u/s 69/69A/69B r.w.s.115BBE - Higher rate of tax u/s 115BBE confirmed on Excess Found during survey since assessee failed to prove the connection with business - However, on other additions, payment of tax at normal rate confirmed. - AT....