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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Addition on account of unexplained marriage expenses - The ...

Income Tax

December 27, 2016

Addition on account of unexplained marriage expenses - The statement of the partner cannot be the sole criteria for making an addition - AT

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  1. Unexplained capital contribution by partners – additions not confirmed - AT

  2. Unexplained expenditure u/s 69C - expenses incurred on marriage of daughter of assessee - Assessee has cash which was withdrawn on various dates from his bank account...

  3. Statement recorded in the course of survey does not form the sole basis for making additions in absence of supportive evidence - AT

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

  5. Addition of interest expenses - assessee has made payment to partners as per the Partnership Deed and within the limit prescribed u/s 40(b) - claim of interest expense allowed - AT

  6. Addition of excess stock found during the course of survey - unexplained investments u/s 69 r.w.s.115BBE - The Tribunal observed that the assessee provided plausible...

  7. Addition u/s 68 - unexplained cash credit - capital contribution in cash by the partners - While deleting the additions, the Tribunal held that, if the Ld. AO was not...

  8. 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...

  9. Unexplained jewellery - addition u/s 69C or 69A - acquisition of jewellery is as “streedhan” on marriage or other occasions and same could not be said to be unexplained...

  10. The sole basis of addition is the statement recorded under oath of one of the partners of the assessee firm which did not exist on the date of survey cannot be the basis...

 

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