#Section 69C
Log in to FollowEvery article filed under the “Section 69C” tag — analysis, news and updates.
751 articlesIncome Tax
Income Tax
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
Income Tax
Income Tax
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
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
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Bogus Purchase Disallowance Fails — Third-Party List Alone Is Not Evidence
Income Tax
Income Tax
Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Income Tax
Income Tax
Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax
Income Tax
