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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Unexplained capital introduced by the partners - the addition ...

Income Tax

June 1, 2017

Unexplained capital introduced by the partners - the addition cannot be made in the hands of the firm and if anything remains unexplained the addition can only be made in the hands of the partners - AT

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  1. Addition u/s 68 of the Income Tax Act - capital introduced by the partner - the partner who introduced the capital has confirmed and owned the same – no addition - AT

  2. Unexplained cash credit u/s 68 - cash received from partners - difference pointed out by the AO as capital introduced by both the partners of the assessee firm different...

  3. Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the...

  4. Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income...

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

  10. Unaccounted and Unexplained cash credit u/s 68 - capital introduced by partners - There was no justification for making addition to the total income of the assessee on...

 

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