#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.

Cash Withdrawals Exceed Deposits? ITAT Deletes Sec. 69A Addition, Shifts Burden to Department

Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief

Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11

Documentary evidences to prove cash deposit due to family settlement to be submitted: Matter restored

Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored

Section 69A Addition Invalid When Based Only on undated Third-Party Loose Papers

Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication

Section 69A matter remanded back as additional evidences needs verification of lower authority

No One-to-One Matching Needed for Bank Deposits When Sources Are Verified – Adhoc Cash Deposit Addition deleted

ITAT Delhi: Cash of ₹3.11 Cr found in locker is NOT “unexplained” – treated as speculative/business income, Section 69A & 115BBE deleted

AO Can’t Cry ‘SBN Violation’ to Tax Genuine Sales – Demonetisation or Not – Once Sales Are in the Books, You Can’t Tax the Cash Twice

ITAT Chennai deletes demonetisation cash deposit addition – Once books are accepted, cash sales cannot be treated as unexplained money u/s 69A

ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits

AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!
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.
