Dhukha Ram Vs ACIT (ITAT Jodhpur)
Case ke facts
Dhukha Ram ka case hai. Survey mein unhone kuch paisa surrender kiya, department ne uspe section 115BBE ka high tax rate laga diya.
Mudda (Issue)
Kya survey surrender income par bina proper deeming section ke 115BBE lag sakta hai?
Faisla (Held)
ITAT Jodhpur ne bola ki 115BBE tabhi lagega jab income sections 68 to 69D ke andar laayi jaaye. Sirf surrender se nahi lag sakta.
Practical takeaway
Agar aapne survey mein kuch paisa surrender kiya aur department seedha 115BBE laga raha hai, toh check karo ki aapki income pehle sections 68-69D mein cover ho rahi hai ya nahi. Bina uske high rate nahi lag sakta.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-06.