#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.

Bad debts recovered & offered to tax cannot be taxed again under Section 69A

Loose sheets found during search has evidentiary value: Addition sustained

No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai

Refer to DVO Under Section 50C(2) When Sale Consideration Differs from Circle Rate

Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai

Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established

Calculation of sales on hypothetical basis without considering submitted evidences not justified

Addition u/s. 69A not sustainable as nature and source of cash deposits duly explained

Addition u/s. 69 without any concrete evidence against assessee is not sustainable

Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur

Unexplained Income and Investments: Sections 69A and 69B

Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur

ITAT Nagpur Upholds Section 153C proceedings & Section 69A income additions

Resorting to estimation of profit without rejection of books not justified: ITAT Hyderabad
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.
