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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Addition on account of unexplained investment - If there no ...

Income Tax

December 31, 2013

Addition on account of unexplained investment - If there no shares were purchased and assessee has paid only 2.50 Lakh in advance then ofcourse, addition should not have been made only on the basis of statement made u/s 132(4) - AT

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  1. Unexplained investment under section 69 - assessee could not reconcile the difference between purchases as debited in the trading account and purchases as per TCS...

  2. Addition u/s.69 or 68 - assessee has paid on-money towards purchase of property to the seller - The assessee is only owner of 1/3rd share in the property purchased. -...

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  7. Interest on account of investment in shares disallowed - set off of interest received with interest paid - Order of the tribunal deleting the addition cannot be sustained - HC

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