#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.

Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE

Addition towards SBN deposits sustained as source not established

ITAT deletes section 69A Addition for Money kept for Treatment of Grand Mother

Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A

Additional income once accepted cannot be later rectified and taxed as per section 115BBE

CIT(A) cannot change section under which AO made addition during assessment

Bitumen cannot be classified as an ‘other valuable article’ under section 69A: SC

No section 69A Addition on mere surmises, conjectures & hypothesis & in the year in which no asset etc is found

No Section 69A addition where cash deposits reflected as sales & accepted by Revenue

ITAT deletes addition for duly explained peak balance in HSBC accounts

Addition u/s 68 beyond jurisdiction if amount already declared as turnover

ITAT deletes addition for cash deposited during demonetization against earlier withdrawals

Addition for Cash Deposit of Tuition Fee received during Demonetization – ITAT restores matter to CIT(A)

Section 68 & 115BBE cannot be invoked if assessee not required to maintain books of account
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.
