#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.

Revision u/s. 263 set aside as based on assumption and presumption: ITAT Jaipur

Matter restored back as CIT(A) failed to consider additional evidences: ITAT Chennai

Demonetization cash deposits: ITAT Kolkata deletes Section 69A addition

CIT(A) Must Rule on Merits in Co-op Society’s Demonetization Cash Deposit Case: ITAT Cochin

Family Jewellery & Silver Articles Not Unexplained Assets: ITAT Jaipur

Interest on Late TDS Payment Not Deductible; No Addition Without Incriminating Material: ITAT Hyderabad

Gain from Land Held as Investment Rightly Treated as Capital Gain, Not Business Income: ITAT Jodhpur

No Section 69C Addition Solely Based on WhatsApp Messages: ITAT Mumbai

Addition u/s. 69 not sustained as adequate evidence supporting cash deposits produced: ITAT Rajkot

Extraordinary event of demonetization to be considered while comparing cash sales during that period

Reassessment not Change of Opinion if original assessment not involve any formation of opinion

ITAT Cochin Remands Case as CIT(A) refuses to admit Additional Evidence

ITAT Cochin directs Reassessment for lack of opportunity to explain cash deposits

ITAT Ahmedabad Dismisses Appeal Due to Assessee’s Non-Appearance
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.
