Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Denial of benefit u/s 115BAA of reduced rate of tax...     TaxTMI    Rejecting registration u/s 12A(1)(ac)(iii) - name...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Penalty proceedings u/s. 271(1)(b) - non-compliance...     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Levy of penalty u/s 271(1)(c) - The Tribunal found...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Addition u/s 68 - AO is an Investigation Officer and if the ...

Income Tax

November 14, 2016

Addition u/s 68 - AO is an Investigation Officer and if the assessee files some documents, it is within the investigation power of the AO to raise questions on those documents. It cannot be held to be amounting to exploring the source of source. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Addition u/s 68 - unexplained cash credits - Onus to prove - CIT(A) deleted addition - The Tribunal found that the assessee failed to discharge its onus of proving the...

  2. Addition u/s 68 - undisclosed share application monies received from 5 companies - AO could have carried out independent verification of all the parties by issuing...

  3. Addition u/s 68 - unsecured loans - addition only on the basis of the information received from the Investigation Wing ignoring - the investing company has sufficient...

  4. Addition u/s 68 - share premium money - the assessee has discharged the onus cast upon it by filing the necessary documents before the AO as well as CIT(A). Moreover in...

  5. Addition u/s 68 on account of share capital - assessee has filed sufficient documents e.g. PAN, bank statements, etc. to establish the identities and creditworthiness -...

  6. Addition u/s 68 - assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants, thereafter the onus shifted to AO to...

  7. LTCG - Addition u/s 68 - Eligibility for deduction u/s 54 - When all the documents were placed before the AO who has not taken note thereof for the reasons best known to...

  8. Addition u/s 68 - Simply because the directors/shareholders did not present themselves before the Assessing Officer, an addition u/s 68 cannot be made.

  9. Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

  10. Non disapproving the documents furnished by the assessee to discharge the initial burden placed upon it u/s 68 - additions deleted - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Penalty under Section 73(1) of CGST Act, 2017
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios
C: Ease of doing business- Fund manager for Mutual fund schemes investing...
N: Reporting Entities notified for Aadhaar authentication service of the ...
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
H: Scope of SCN - impugned order proceeds on a completely different basis...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Determination of time limit for filing of Appeal before the Appellate ...
H: Violation of principles of natural justice -cryptic order - Considerin...
H: Extinguishment of liability as per order of NCLT - challenge to order ...
H: Garnishee order - long delay of about more than a year in filing these...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
H: Exemption supply or not - services of leasing of the land for industri...
H: Classification of service - Supply of services including transportatio...
H: Classification of goods - paper cups - The Authority determined that d...
H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...
H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...
H: Taxable supply or not - Entry fee collected from the visitors/ devotee...
H: Retrospective cancellation of GST registration - The show cause notice...
H: Stay of demand - The High Court acknowledged that the grant of stay is...
H: Revision u/s 263 - scrutiny assessment was completed on the return of ...
H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT