#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.

Section 271D Penalty Quashed Due to Failure to Record Section 269SS Satisfaction

ITAT Deletes Section 69A Addition as Cash Deposits Were From Accepted & Recorded Liquor Sales

“Minuscule” Stock Difference No Defence: ITAT Upholds Section 69A Addition

Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai

₹1 Cr Penny Stock Addition u/s 69A Deleted – Reopening Based on Borrowed Satisfaction & No Assessee-Specific Evidence: ITAT Ahmedabad

Appeal Cannot Be Dismissed for Non-Payment of Advance Tax Where No Taxable Income Exists: ITAT Raipur

Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai

Section 154 Rectification Cannot Challenge Original Addition: ITAT Mumbai

Section 153A Addition Without Incriminating Material Deleted; Net Interest Only Taxable; U/s 69A/69C Rejected – ITAT Mumbai

Section 149(1)(b) Conditions Unmet: Reopening and Adhoc Profit Addition Quashed – ITAT Kolkata

ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction

Reassessment Quashed as Year of Search Cannot Be Reopened Under Section 148

Unsigned Sale Agreement & Alleged On-Money Addition quashed for Assessment Barred by Limitation

ITAT Guwahati Deletes Bogus Loan Addition as Firm’s Liability, Quashes Wrong AY Share Addition
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.
