#Section 69A
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Section 271D Penalty Invalid if AO fails to record satisfaction: Rajasthan HC

No addition u/s 69A for unexplained cash loan as assessee provided sufficient evidence

Society not entitled to exemption under sections 11 and 12 due to non-filing of return of income

No addition u/s 68 for long-term capital gain on sale of shares as independent investigation was not conducted by AO

Assessee engaged in business of cheque discounting: ITAT estimated 10 % of total cash deposit

Appellant’s unawareness of e-proceedings: ITAT Remands Case for Reassessment

Cash Deposits during Demonetization: ITAT Upholds ₹1.10 Cr Addition

No fair opportunity provided to assessee in explaining addition of 14.74 CR: ITAT restored matter to AO

No Section 69A addition on suspicion: ITAT Mumbai deletes ₹3.05 Cr addition

Section 68 to 69D and 115BBE: Remove these draconian sections from statute

Addition towards unexplained cash deposits u/s. 69A deleted as source of deposit explained

ITAT Kolkata deletes Addition for Unexplained Cash Deposit not belonging to Assessee

ITAT Remands Case to AO for Reconsideration After Assessing Assessee’s Personal Issues

No proper opportunity before AO: ITAT remanded back the matter
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.
