#Section 69C
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841 articlesIncome Tax
Income Tax
Invocation of Section 69C if Assessee is Opting for Presumptive Taxation
Income Tax
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AO entitled to draw inferences if assessee fail to offer satisfactory explanation
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Income Tax
No Section 41(1) addition for unexplained purchases if amount shown as payable in balance sheet
Income Tax
Income Tax
Section 115BBE not attracted to Income voluntarily surrendered during Search & survey
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Income Tax
No Section 68/69C addition for mere non appearance of same director
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Income Tax
AO can make addition u/s 68/69C despite estimation of Income U/s 44AF
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Income Tax
Addition on matters not related to reasons recorded for reassessment based on fishing enquiry not valid
Income Tax
Income Tax
100% Addition for Bogus Purchase not sustainable if Sales were accepted by AO
Income Tax
Income Tax
No section 36(1)(iii) disallowance unless Direct Nexus between Borrowed Funds & Capital Withdrawals
Income Tax
Income Tax
ITAT Restricted Addition made by AO to 2% of Bogus Purchases
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Entire Purchase cannot be disallowed by Considering it as Bogus
Income Tax
Income Tax
ITAT upheld disallowance to 12.5% of non-genuine purchases
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Income Tax
Cash found short cannot be treated as income of assessee
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Income Tax
