ITAT Hyderabad deletes ₹33 lakh addition under Section 115BBE, ruling that cash seized and declared as business income should be taxed at normal rates, not as unexplained ...

ITAT Raipur followed Supreme Court and Delhi High Court precedents, including ACIT vs Hotel Blue Moon and Shaily Juneja vs ACIT, ruling that reassessment without service of Section 143(2) notice is ...