#Section 69C
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751 articlesIncome Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax
Income Tax
Section 69C: Tribunal Rulings on Unexplained expenditure (Bogus Purchases)
Income Tax
Income Tax
Addition Based on Third-Party Software Data Invalid Without Cross-Examination: ITAT Mumbai
Income Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
Income Tax
Income Tax
Only profit element embedded to unaccounted purchases can be taxed: ITAT Chennai
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
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Income Tax
Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow
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Income Tax
Section 69C Addition Deleted: No 65B Certificate for Pen Drive Evidence; Third-Party Documents Insufficient – ITAT Hyderabad
Income Tax
Income Tax
