#Section 69A
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Addition of cash deposit during demonetization unsustained as agriculture was only source of income

Cash recorded in books of accounts as an eyewash have to be added as unexplained money u/s 69A: ITAT

Provisions of section 115BBE not attracted when source of income proved

Section 115BBE doesn’t apply when matter doesn’t involve section 68, 69, 69A, 69B, 69C & 69D

Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L

Addition u/s 69A unsustainable as source of loan transaction duly explained

Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind

No Addition under Section 69A when Income Source adequately Explained

Addition for cash deposited in Bank: ITAT Remits the Case for Further Adjudication

Section 69A not Applicable if Assessee Provides Plausible Explanation for Jewellery Source

Reassessment proceedings within limitation period specified under 149(1) is valid

ITAT Annuls Penalty u/s 273B for Cash Payment of Defaulted EMI

Deduction u/s 80P eligible towards grants from West Bengal State Government to cooperative societies

Ex-parte Cash Deposit Addition under Section 69A Set Aside, Readjudication directed
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.
