#Section 69B
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223 articlesIncome Tax
Income Tax
Section 142A: Reference of matter to DVO by AO for valuation of property is not mandatory
Income Tax
Income Tax
Addition on account of Valuation of stock not justified if Assessee consistently follows same valuation method
Income Tax
Income Tax
Section 69B cannot be invoked on mere assumption that there was understatement of investment
Income Tax
Income Tax
Section 68: Provisions related to Cash Credits /Undisclosed Income
Income Tax
Income Tax
Budget 2018 Rationalises provisions of section 115BBE
Income Tax
Income Tax
Mere valuation report not sufficient to conclude unexplained investment by Assessee
Income Tax
Income Tax
Addition u/s 69B merely on the basis of DVO report not sustainable
Income Tax
Income Tax
AO can reply upon valuation of DVO only after proving understatement in price consideration as per sale deed
Income Tax
Income Tax
Only net profit on unaccounted sales can be taken as income if Purchase in duly accounted
Income Tax
Income Tax
AO not authorized to make any estimate U/s. 142(2A) of Income tax Act, 1961
Income Tax
Income Tax
Additions for undisclosed investment could without doubting the genuineness of documents produced not justified
Income Tax
Income Tax
Addition U/s. 69B based on mere DVO report without any Supporting evidence is invalid
Income Tax
Income Tax
