#Section 69A
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Section 69A addition not justified for Amount received through Bank, duly recorded in books & explained by Assessee

Whether Capital Contribution in Cash will Taxable as Cash Credit

Addition for Unexplained Investments cannot be made based on principles governing cash credit

Addition under section 69A unsustainable for cash deposited as facilitator

Tax Treatment of cash credit

AO cannot tax Cash deposit of less than Rs. 2.5 Lakh during demonetization by housewife

Case Law on Section 110 of Indian Evidence Act 1872 Read with Section 69A of Income Tax Act 1961

No section 69A Unexplained Money addition for mere disclosure of Receipt in two different Accounts

Section 115BBE not attracted to Income voluntarily surrendered during Search & survey

Cash Deposit Out of Cash Sales treated as Undisclosed Income Under Section 68 & 69A

Addition justified for unexplained deposit into bank account

Implications of deposit of Specified Bank Notes vis-à-vis Section 69A

No addition for mere Entry in Diary without any corroborative evidence

ITAT confirms addition for cash deposited during demonetization
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.
