#Section 69A
Log in to FollowLatest Section 69A updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Dismissal of appeal by CIT(A) unjustified as reason for non-payment of advance tax amount explained: ITAT Bangalore

AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded

No addition u/s 69A as sale consideration was not received by assessee in relevant year

Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained

Ex-parte dismissal of appeal without discussing merits of the case unlawful: ITAT Ahmedabad

Computation of income approved by assessee before CIT(A) cannot be argued against Tribunal: ITAT Nagpur

Section 69A not invocable as Cash Deposit Sources duly maintained: ITAT Ahmedabad

Request to restore matter not granted as matter not represented by assessee since long time: ITAT Raipur

Addition u/s. 69A and 68 without finding any fault with evidence is unlawful: ITAT Mumbai

How to Handle Surrendered Income During a Tax Survey: A Practical Guide

Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad

Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata

Advance tax payment provisions doesn’t apply to reassessment proceedings: ITAT Indore

Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC
Explore the latest Section 69A updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
