#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.

ITAT Restores Demonetisation Cash Deposit Issue for Fresh Hearing on Evidence

Addition u/s. 69A towards on-money transaction without any concrete evidence is deleted

Application of cash received from unrecorded cash sales needs verification hence matter restored

ITAT Allows Additional Evidence, Remands Loan Case for Fresh Assessment

Protective Additions Under Sections 69A & 69C: HC remands case to CIT(A)

ITAT limits Bogus Purchase Addition to 5%; No Section 271(1)(c) Penalty on Estimated Additions

Unexplained Cash Deposits During Demonetization: ITAT Remits Case Back to CIT(A)

ITAT Ahmedabad quashes Ex-Parte Order for Ignoring Objections to Mechanical Reopening

ITAT Kolkata Quashes Reopening Due to Vague Reasons & Mechanical Approval

Reopening u/s. 148 bad-in-law as income escaped assessment is less than Rs. 50 lakhs

No addition u/s 69A without corroborative evidence & cross-examination

Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai

ITAT Remands Case to CIT(A) for Fresh Hearing, Imposes Rs. 2,000 Cost on Assessee

ITAT Remands Case to CIT(A) for Fresh Decision Following Rule 46A(3) Compliance on New Evidence
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.
