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    Addition u/s. 56(2)(viib) - transaction of sale of...     TaxTMI    TDS u/s 194I - Transit Rent payable by the...     TaxTMI    Rectification of mistake u/s 154 - tax paid on more...     TaxTMI    Validity of Re-assessment proceedings u/s 147 -...     TaxTMI    Reopening of assessment - reasons for re-opening...     TaxTMI    Reopening of assessment - reason to believe - The...     TaxTMI    Validity of reopening of assessment u/s 147 - The...     TaxTMI    Maintainability of appeal - appeal dismissed at the...     TaxTMI    Validity of assessment order - non-speaking...     TaxTMI    Benefit of exemption from GST - educational...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Interest Liability on Electronic Credit Ledger...     TaxTMI    Exemption from GST - pure services or supply of...     TaxTMI    Applicable rate of tax (GST) - Classification of...     TaxTMI    Violation of principles of natural justice - notice...     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 September 2018 Year 2018 This

Reopening of assessment - Addition u/s 68 for alleged ...

Income Tax

September 4, 2018

Reopening of assessment - Addition u/s 68 for alleged accommodation entries - There is thus no escape from proving genuineness of a transaction. The assessee has failed to do so - Additions towards share subscription received confirmed.

View Source

 

← Previous Next →

 

You may also like:

  1. Reopening of assessment u/s 147 - Reopening based on the order of SEBI in cases of reversal trades and accommodation entries - As evidenced that there is no live link or...

  2. Addition u/s 68 - If the assessee is unable to explain the alleged cash credit and consistent escaped, the provisions of section 68 of the Act are rightly invoked by...

  3. Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for...

  4. Protective addition on account of unexplained credit entries appearing in the bank account - assessee company is a conduit - addition on account of unaccounted...

  5. Validity of the reassessment order u/s 147 - addition of bogus accommodation entry - AO has not even mentioned as to what was the nature of entry as given in the report...

  6. Addition under Section 68 - Accommodation entries - the addition under Section 68 cannot be made in the case of the conduit companies. - AT

  7. Addition u/s 68 - share capital and share premium - any addition which deserved to be made should have been made in the hands of the share applicants who have shown...

  8. Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of...

  9. Addition u/s 68 - Unexplained cash credit - share capital and share premium - The assessee consistently escaping from appearing before the ld. AO and the appellate...

  10. Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required...

  11. Addition u/s 68 - Addition on account of joint venture agreement - the addition made u/s. 68 of the Act only on the basis of two statements which could not stand the...

  12. Addition u/s 68 - Unexplained cash credits - share premium & security premium - source of alleged cash credit could not be explained - the provisions of section 68 have...

  13. Reopening of assessment u/s 147 - addition u/s 68 - The law regarding reopening of assessment is well-settled. The reliance placed upon the findings of the earlier...

  14. Reopening of assessment u/s 147 - Addition u/s 68 - AO has mentioned wrong and incorrect facts in the reasons recorded for reopening of the assessment and did not apply...

  15. Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: TIMELINE FOR REFUND UNDER SECTION 38(3) OF THE DELHI VALUE ADDED TAX, 2004
A: PRE-DEPOSIT & STAY OF DEMAND
F: Addition of unaccounted supplies in the Returns
A: Who is The Regulatory Body of GIFT City in India?
N: Securities and Exchange Board of India (Employees Service) (Second Ame...
N: Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
H: Detention of goods alongwith penalty - Expired e-way Bill - The High C...
N: Export of food commodities through National Cooperative Exports Limite...
H: Reversal of ITC - The High Court found that certain findings recorded ...
H: Exemption from Tax - Classification of goods sold - emery cloth - uncl...
H: Levy of GST on un-denatured Extra Neutral Alcohol supplied by the peti...
H: Imposition of GST under the reverse charge mechanism on the mining lea...
N: Seeks to further amend List 34A and List 34B in the Appendix to the Ta...
H: Rejection of refund on the ground of delay - time limitation - The Hig...
H: Addition u/s 68 - ITAT confirmed the additions - The High Court upheld...
H: Validity of Reassessment proceedings - reason to believe escapement of...
H: Faceless Assessment - Non affording a reasonable opportunity to be hea...
H: Validity of order passed u/s 147 r.w.s.144B - availability of alternat...
H: Validity of reassessment proceedings - non-issue of the statutory noti...
N: Amendment in the Export policy of Onions
H: Deduction u/s 80IAB on the disallowance of depreciation on Water-use R...
H: Penalty u/s 271(1)(b) - Non-compliance with a notice issued u/s 142(1)...
F: ITC of FY 2017-18 blocked
H: Income taxable in India or not - Business of supplying reservoir simul...
H: TP Adjustment - MAM - Management consultancy services - The tribunal n...
A: GST APPEALS: WHAT ONE SHOULD KNOW
F: GST PENALTY SECTION 122
C: Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI...
A: Proper officer shall pass an order within seven days of service of not...
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST