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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Addition u/s 69C - CIT(A) deleted the addition - in order to ...

Income Tax

August 7, 2015

Addition u/s 69C - CIT(A) deleted the addition - in order to invoke the provisions of sec. 69C, should give a categorical finding that the assessee has incurred any expenditure - AT

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  1. Addition u/s 14A read with rule 8D - categorical finding and satisfaction of the A.O. that expenditure has been incurred to earn the exempt income - Disallowance upheld

  2. 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

  3. Addition on account of sale of sale of jeera bag - CIT(A) deleted the additions by holding that the assessee only earned commission income in such sale - in the...

  4. Additions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by invoices therefore Section 69C do not apply - power of the CIT(A) are...

  5. Additions u/sec 68 in respect of sale of shares and u/sec 69 in respect of estimated commission expenditure - The Tribunal, relying upon the judicial precedents, found...

  6. Addition u/s 69C – Unexplained expenditure - only because parties has given a different accounting treatment in its books of account, it cannot be said that the assessee...

  7. Addition made u/s 69C - Unexplained huge expenditure to earn Agriculture income - once the assessee has not made any investment, the addition made u/s 69C of the Act is illegal.

  8. Addition u/s 69C - Unexplained expenses/premium - assessee did not furnish the source of payment of such expenses/premium - The case of assessee throughout the...

  9. Disallowance of Capital Expenditure written off - CIT-A had given a categorical finding that Capital expenditure incurred by the assessee was not doubted by the ld AO,...

  10. Addition invoking the provisions of Section 56(2)(ix) - advances received - AO observed that, the assessee had no intention to repay the creditors - The present case,...

 

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