#Section 69C
Log in to FollowEvery article filed under the “Section 69C” tag — analysis, news and updates.
839 articlesIncome Tax

Income Tax
Addition u/s 69C sustained as search in group concern proved maintaining of books of accounts outside regular books
Income Tax

Income Tax
Addition of unexplained investment u/s 69B unsustainable as source for excess stock plausibly explained
Income Tax

Income Tax
Section 68 & 115BBE cannot be invoked if assessee not required to maintain books of account
Income Tax

Income Tax
Lorry hire charges cannot be disallowed U/s. 69C if source been duly explained
Income Tax

Income Tax
Undisclosed Income and its Taxability – Section 68 to Section 69D
Income Tax

Income Tax
HC directs CIT to reconsider assessment to redetermine gross profit applicable to unexplained purchases
Income Tax

Income Tax
Non-appearance of supplier cannot be reason for treating purchases as unexplained expenditure
Income Tax

Income Tax
Unexplained Investment and Expenditure attracts 84 Percent Tax Rate
Income Tax

Income Tax
If appeal is pending before CIT (A), exercise of section 263 jurisdiction by PCIT would be barred
Income Tax

Income Tax
Satisfaction recorded by AO should not be based on conjectures & surmises
Income Tax

Income Tax
Expenses accounted in regular books of accounts, cannot be disallowed under Section 69C
Income Tax

Income Tax
ITAT upheld addition for cash paid for land not forming part of Agreement value
Income Tax

Income Tax
If source of income is provided than deeming section 115BBE provision not applicable
Income Tax

Income Tax
