Case Law Details
Case Name : ACIT Vs Devender Rao Gourkanti (ITAT Hyderabad)
Related Assessment Year : 2021-22
Courts :
All ITAT ITAT Hyderabad
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ACIT Vs Devender Rao Gourkanti (ITAT Hyderabad)
Provisions of section 115BBE not attracted when source of income proved
ITAT Hyderabad held that the provisions of section 115BBE of the Income Tax Act are applicable only when the source of income is not disclosed or source of expenditure is not disclosed. Here, as it is proved that unexplained income earned in from real-estate business, provision of section 115BBE.
Facts- The assessee is an individual and partner in
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