#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 deposit already added in return cannot be added again by treating it unexplained u/s. 69A

Addition u/s. 69A not sustained as cash deposited out of business proceeds: ITAT Ahmedabad

ITAT Pune Restores ₹28.71 Lakh Cash Deposit Case to CIT(A) for Fresh Hearing

ITAT Allows Sikkimese Exemption Despite Wrong PAN

ITAT Chennai Remands Demonetization Cash Deposit Case Back to CIT(A)

Cash Withdrawals in Gold Loan Business Not Taxable Under Section 69C: ITAT Mumbai

ITAT Ahmedabad Deletes ₹26.49 Lakh Addition u/s 69A: NRE Remittances Held Genuine

Deeming fiction u/s 69A cannot be invoked mechanically or in terrorem: ITAT Ahmedabad

Cash gifts received during wedding cannot be treated as unexplained money u/s. 69A: ITAT Bangalore

Addition Based on mere Loose Papers & Third-Party Statement deleted

No addition of cash deposits of ₹ 17.16 Lakh u/s 69A as demonetization deposits were valid until 31.12.2016

Addition u/s. 69A not sustained without proper inquiry of actual beneficiary of cash deposits: Matter restored

Land purchase through partners’ capital contributions – ITAT Deletes Addition

Dismissal of appeal by CIT(A) due to non-prosecution without deciding it on merit not lawful
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.
