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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Unexplained investment - No addition can be made on the basis of ...

Income Tax

January 28, 2014

Unexplained investment - No addition can be made on the basis of the report of the DVO without the books of account being rejected, wherein expenditure relating to the construction is recorded - AT

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  1. Validity of Referring the matter to DVO - Additions based on valuation report - The High Court noted that the assessee had filed its return for the relevant assessment...

  2. Addition u/s 69B - unexplained investment - reference to the DVO without rejecting the books of account is bad and therefore the valuation report submitted consequent...

  3. Assessment u/s 153A - undisclosed investments - the DVO's report on standalone basis without any corroborating material cannot be construed as incriminating material and...

  4. Addition u/s 69C - asessing authority could not have referred the matter to the DVO without the books of account being rejected - additions deleted - AT

  5. Before making reference to the DVO for estimating the cost of investment in the construction of property, the books of account maintained by the assessee in this regard...

  6. Addition u/s 69B - there is no evidence other than the report of the DVO and, therefore, the same cannot be relied upon for making an addition - no addition - HC

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  8. Addition u/s 69B on the basis of DVO's report only - Unexplained investment in the hotel building - 99 years lease deed was converted to a sale deed - registered valuer...

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