Section 115BBE doesn’t apply when matter doesn’t involve section 68, 69, 69A, 69B, 69C & 69D

Apcer Life Sciences India Limited Vs Assessing Officer (ITAT Mumbai)

ITAT Mumbai held that addition u/s 115BBE of the Income Tax Act unsustainable as present case doesn’t involve invocation of any of the sections i.e. section 68, 69, 69A, 69B, 69C & 69D of the Income Tax Act.

Facts- The assessee is a private limited company engaged in the business of pharma co-vigilance services and monitoring the effect of drug, medical review of lab and ECG data, global medical wri

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