#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.

SBNs deposits Not Taxable Again as Cash Credits in Wine Trader Case: ITAT Bangalore

No Section 69A Addition for Normal Business Deposits during Demonetisation

No tax on corresponding Interest Income on asset transfer to SPVs as it amounted to Double Taxation

Section 115BBE cannot be applied without fixing addition under charging provisions

₹33 Lakh Cash Seized Accepted as Business Income – Section 115BBE Addition Deleted

Addition u/s. 69A set aside as cash deposit during demonetization sufficiently explained

Notice issued by non-jurisdictional AO was invalid rendered addition u/s 69A void ab Initio

Demonetisation Cash Deposits to be Taxed as Business Income, Not Unexplained u/s 69A

Unexplained Cash Addition Deleted Without Remand Report – ITAT Restores Matter

Ex-parte order sustaining addition u/s. 69A restored back as notice sent to old e-mail

Additions of ₹1.46 Cr demonetization cash deposits and derivative losses were remanded for fresh adjudication

Section 115BBE Applies Only from 01.04.2017: ITAT Delhi

ITAT Restores 69A Cash Deposit Addition for Fresh Hearing, Imposes Token Cost

No 69A Addition When Deposits Linked to Earlier Withdrawals – Idle Cash Argument Not Enough
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.
