#Section 69B
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239 articlesIncome Tax
Income Tax
Unexplained investment addition relying solely upon unverified excel sheet and loose sheet cannot be sustained
Income Tax
Income Tax
Unverified Third-Party Evidence Cannot Support Tax Additions, ITAT Rules
Income Tax
Income Tax
AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
Income Tax
Income Tax
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Income Tax
Income Tax
ITAT Chennai Deletes ₹32.72 Cr Addition Based on Notional Net-Worth Difference
Income Tax
Income Tax
AO’s acceptance of excess stock as business income upheld- 115BBE not attracted
Income Tax
Income Tax
Survey Disclosure Taxable as Business Income If Linked to Regular Operations: ITAT Bangalore
Income Tax
Income Tax
Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax
Income Tax
Income Tax
Black Diary Notings Held Dumb & Reconciled: ITAT Mumbai Deletes ₹7.23 Cr Additions
Income Tax
Income Tax
Section 69A/69B: Excel noting retracted statements cannot justify additions – ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN
Income Tax
Income Tax
Valuing unsold scrips at market value and taxing not sustained as unrealized gain cannot be taxed
Income Tax
Income Tax
ITAT Deletes Cash Addition Based Solely on WhatsApp Message Without Section 65B Certificate
Income Tax
Income Tax
