#Section 69C
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843 articlesIncome Tax
Income Tax
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
Income Tax
Income Tax
Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Income Tax
Income Tax
Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity
Income Tax
Income Tax
Reopening Beyond 3 Years Below ₹50 Lakh Quashed
Income Tax
Income Tax
Bogus Purchase Disallowance Deleted Due to Valid GST and Supporting Evidence
Income Tax
Income Tax
Addition quashed as cash deposit during demonetization was redeposit of cash already withdrawn
Income Tax
Income Tax
Reassessment Fails Due to Wrong Use of Section 69 for Recorded Purchases with out book rejection
Income Tax
Income Tax
Expense Not Bogus Merely for Recipient’s Non-Filing of Return
Income Tax
Income Tax
Repaid Loans and Bank Entries Can’t Trigger Section 68
Income Tax
Income Tax
Documented Demat and Exchange Trades Defeat Section 68 Addition
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
Income Tax
Income Tax
