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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Additions on the basis of statement recorded u/s 131 - the ...

Income Tax

July 30, 2016

Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. - Additions were rightly deleted - HC

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  1. Assessment us 153A - Statement of assessee alone cannot be the basis for making any estimated additions against the assessee. May be the assessee has retracted from the...

  2. Assessment u/s 153A - addition was made based on the statement of director of investing companies recorded in an independent proceedings u/s 132/133A/131(1) and the...

  3. Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to...

  4. Bogus loss from trading in shares/securities - ITAT observed that, despite the appellant's submission of evidences during the assessment proceedings, the assessing...

  5. Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.

  6. Addition - solely on basis of statement of any partner, addition made in assessment of assessee (firm) are liable to be set aside - SC

  7. Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite the retraction, the initial findings of the CIT(A) were largely...

  8. Voluntary revision of financial statements - Income Recognition - NPA - Section 131 of the Companies Act, 2013 - The petitioner-company fulfilled the requirements under...

  9. Undisclosed income - retraction of the statement - the assessee has been consistent in his statements so recorded even during the post search proceedings when his...

  10. Addition on the basis of inflated stock statement submitted to bank - Addition under Section 69B - additions not permissible - HC

 

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