#Section 69B
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223 articlesIncome Tax
Income Tax
Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – ITAT Mumbai
Income Tax
Income Tax
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
Income Tax
Income Tax
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
PCIT Cannot Convert Bogus Purchase Disallowance into Section 69C Income via Revision u/s 263
Income Tax
Income Tax
Day of arrival to be excluded while computing period stayed in India: ITAT Delhi
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
Unexplained Investment Cannot Be Assumed Without Cost Determination: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Mumbai Deletes On-Money Additions u/s 69/69B; No Cross-Examination of Excel Data
Income Tax
Income Tax
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Income Tax
Income Tax
Revenue Appeal Dismissed for Low Tax Effect as Higher Tax Rate Held Non-Retrospective
Income Tax
Income Tax
