#Section 69A
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Income Tax addition based on mere doubt and suspicion not sustainable

Addition u/s 69A sustained as nature and source of acquisition of property not offered satisfactorily

Addition u/s 69A towards cash deposit unsustainable as it is income from PMGKY Scheme supported by valid declaration

Addition of cash deposited out of marriage gift u/s 69A partly deleted

Deposit of money in bank a/c preceded by withdrawal of money from very same bank a/c – ITAT accepts Source

Cash deposit during Demonetisation- ITAT restricts addition to 30% of deposit

No addition for cash deposit post demonetization merely on presumptions

In absence of proof for cash deposit from rental income, Section 69A addition justified

Cash Deposit during Demonetization Period – AO must do comparative analysis of cash deposits with sales

Addition for undisclosed income justified if Assessee failed to file details of creditors

Section 69A Addition unsustainable as cash withdrawn was more than deposits due to demonetization

Cash Available Out of Past Savings can be claimed against deposit in bank account

If source of income is provided than deeming section 115BBE provision not applicable

No addition for Cash Gift from Siblings for Medical Emergencies
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.
