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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Assessment u/s 153A pursuant to search - completed assessment - ...

Income Tax

August 20, 2018

Assessment u/s 153A pursuant to search - completed assessment - Additions u/s 68 - unexplained unsecured loan - the assessment cannot embrace any fresh disallowance otherwise than that supported by any incriminating material found during the course of search.

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  1. Additions u/s 68 - unexplained unsecured loans - CIT(A) had rightly deleted the addition towards loans received from the companies in the same group

  2. Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexplained cash credit received from shell/paper companies under the garb of unsecured loan - The revenue...

  3. Unexplained credit u/s 68 - unsecured loan from registered NBFC and other companies - revenue failed to prove that loan were bogus - additions deleted.

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  10. Addition u/s 68 on account of unsecured loans from directors - Assessee has failed to show creditworthiness of both the lenders. - additions confirmed.

 

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