Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Addition to additional income offered during the survey action - ...

Income Tax

September 27, 2016

Addition to additional income offered during the survey action - dumb document - relevance / validity of statement made u/s 133A - threat undue influence or coercion - Department directed to refund the taxes, if any, paid by the assessee in respect of additional income offered during the survey action - AT

View Source

 


 

You may also like:

  1. Addition on undisclosed income cannot be made on the basis of the statement recorded during the survey under section 133A - AT

  2. Validity of reopening assessment - unexplained investment - survey u/s 133A - the vague statements giving estimated details without supporting evidence would not help...

  3. Undisclosed income - admission of declaration of income during survey u/s 133A - without physical verification of stock and examining books of accounts, additions on the...

  4. Addition u/s 68 - disclosure made by the assessee on the basis of documents impounded during the course of survey proceedings - The Tribunal deleted the addition holding...

  5. Validity of survey - denial of natural justice - the survey could be conducted even prior to insertion of subsection (2A) of section 133A. - AT

  6. Deduction u/s 80IB(11C) - additional income offered during survey - investment in building - excess cash found - while confirming the additions, deduction 80IB(11C) disallowed.

  7. Addition u/s 68 - additional income declared by the appellant in the course of survey action u/s. 133A - disallowing the sum of 6 crores debited to the profit and loss...

  8. Deduction of Partner’s Remuneration from additional Business Income surrendered during survey u/a 133A - there is no restriction - claim allowed - AT

  9. Difference in stock found during the course the survey - addition on the basis of statements recorded during the survey u/s.133A does not empower any IT authority to...

  10. Addition of loss claimed in Future & Options (‘F&O’) - Reliance on statement of third party (Broker) recorded during survey u/s. 133A - it is trite that the statement...

 

Quick Updates:Latest Updates