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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Addition su/s 69B - undisclosed income - if the assessee has in ...

Case Laws     Income Tax

August 20, 2018

Addition su/s 69B - undisclosed income - if the assessee has in his possession TDS certificates and the corresponding income against the TDS so deducted has been offered for taxation, there should not be any addition

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  9. Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and...

  10. Penalty levied by the AO u/s. 271AAB r.w.s. 274 - levy penalty of 30% on undisclosed income - the reasons given by the AO to levy 30% penalty on undisclosed income is...

  11. Addition u/s 68 - credit of undisclosed income - it was declared before settlement commission that company has earned the undisclosed income and routed in books through...

  12. Double taxation of income - Single TDS certificate for two years - AT

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  14. Exemption u/s. 11 - Addition u/s 69A and 69B - With respect to the applicability of Section 69B of the Act, we find that assessee has given self-help loan to the members...

  15. Addition on account of cash found short u/s 68 and also holding that the same to be taxed u/s 115BBE - Cash short, at the most represents expenses / outgoings out of...

 

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