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Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not Liable to 60% Tax u/s 115BBE: ITAT [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Chandigarh, held that income of ₹33 lakh surrendered during a survey conducted before the...
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Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not Liable to 60% Tax u/s 115BBE: ITAT [Read Order]
The Tribunal relied on the date of the survey and the effective date of the Taxation Laws (Second Amendment) Bill, 2016 to determine that the enhanced rate under Section 115BBE could not apply retrospectively.
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