#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.

PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View

CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice

AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified

ITAT Remands Matter, Imposes Cost on Assessee for Lack of Cooperation

Addition based on mere Photocopy of Alleged Agreement is unjustified

Reopening Without Cogent Material & on Mere Surmise/Conjecture is Unsustainable: ITAT Delhi

Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same

Excess stock found during survey is undeclared business income and not unexplained investment: ITAT Chandigarh

Bank Account with Social Co-operative Insufficient to Imply Accommodation Entry: ITAT

ITAT directs AO to Re-Adjudicate disallowance of Demonetization Cash Deposits

Mere Retracted Statement without nexus Insufficient for Section 69A Addition

Invocation of deeming provisions of section 69 unjustified as nature and source of undisclosed income explained: ITAT Chandigarh

ITAT deletes addition for Cash Deposit which was duly explained by Taxpayer

Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
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.
