#Section 115BBE
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1,115 articlesIncome Tax
Income Tax
Demonetisation Cash Deposits Deleted – Source Explained from Books & Sales
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Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
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Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
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Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
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ITAT Bangalore : Demonetisation Cash Deposits Cannot be Added u/s 68 When Supported by Books – GP Addition Deleted Without Defects in Accounts
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Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax
Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
ITAT Mumbai Deleted Section 69A Addition as Based Solely on Third-Party Statement
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Income Tax
Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
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WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
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Wrong AY = No U/s 69A Addition; Seized Cash Taxable Only in Year of Seizure
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No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai
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Cash Sales Recorded in Books Cannot Be Added Again Under Section 68
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