Section 115BBE Controversy Nearing Closure: Rajasthan High Court Joins the Taxpayer Camp Enhanced 60% Tax Rate Cannot Be Applied Retrospectively, Says Rajasthan High Court Few provisions introduced in the aftermath of demonetisation have generated as much litigation as Section 115BBE. The provision, which taxes unexplained income covered under Sections 68, 69, 69A, 69B, 69C…
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