#Section 69A
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Taxation of Deposits Made With Banks in SBNs

Assessment of Cash Deposits in OCM Cases

Understanding Applicability of Section 115BBE

Addition u/s sec. 69A justified for bogus LTCG from penny stocks

ITAT Deletes Section 69A Addition on Repayment of Recorded Unsecured Loans

Section 68: Provisions related to Cash Credits /Undisclosed Income

Addition U/s. 69A not sustainable if based on mere loose sheet found in third person premises

Budget 2018 Rationalises provisions of section 115BBE

Deposit in bank not explained satisfactorily is unexplained credit U/s. 69A

S.69A: No addition where no money/bullion found in possession

No Set off of losses against deemed undisclosed income

Sec.69A–Deeming provision cannot be initiated based on suspicion

If assessee merely acted as a conduit without any right in money, no addition can be made u/s 69A
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.
