#Section 69
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1,083 articlesIncome Tax
Income Tax
Addition merely based on statement u/s 132(4) without collaborative evidence is unsustainable
Income Tax
Income Tax
Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit
Income Tax
Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Income Tax
Income Tax
CIT(A) cannot change section under which AO made addition during assessment
Income Tax
Income Tax
Amendment to section 115BBE cannot be applied to search conducted prior to effective date
Income Tax
Income Tax
Unexplained investment addition in one co-owner unsustainable if no addition in other co-owners
Income Tax
Income Tax
Addition u/s 69 sustained as no evidence produced to prove source of cash deposit
Income Tax
Income Tax
Source of cash deposit not satisfactorily explained hence addition u/s 69 sustained
Service Tax
Service Tax
Deposit insurance activity of DICGC falls within ambit of ‘General Insurance Business’
Income Tax
Income Tax
Addition u/s 69 based on loose papers sustained on failure to contradict facts found during search
Income Tax
Income Tax
ITAT deletes addition for duly explained peak balance in HSBC accounts
Income Tax
Income Tax
