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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Addition made u/s 68 - The availability of funds representing ...

Income Tax

January 25, 2014

Addition made u/s 68 - The availability of funds representing the intangible additions should be quantified not with reference to what the assessee offered for taxation but what was actually adopted in assessments for taxationp - AT

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  1. Addition u/s 68 - Addition on account of joint venture agreement - the addition made u/s. 68 of the Act only on the basis of two statements which could not stand the...

  2. Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of...

  3. Addition u/s 68 - unexplained cash credit - capital contribution in cash by the partners - While deleting the additions, the Tribunal held that, if the Ld. AO was not...

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  7. Revision u/s 263 - Failure of AO levy tax u/s 115BE for the additions made u/s 68 - AO having made addition u/s 68 of the Act, taxing it at the rate prescribed u/s...

  8. Bogus shareholders – when full details known to department, no additions be made u/s 68 - HC

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  10. Addition u/s 68 - the addition for the reason that the denomination of notes withdrawn and re-deposited was different, it cannot be a ground to make the addition - AT

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  12. Bogus LTCG on shares - Addition u/s 68 - Transactions in Shares - For making an addition holding that transaction are bogus, the LD AO should have made inquiries on the...

  13. Addition u/s 68 by the AO - CIT(A) confirmed the additions u/s 69 - The provisions of Section 292B of the I.T. Act, 1961 are not applicable because there is no mistake,...

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