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    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     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 October 2021 Year 2021 This

Assessment u/s 153A - Addition u/s 68 - incriminating documents ...

Income Tax

October 27, 2021

Assessment u/s 153A - Addition u/s 68 - incriminating documents - Demat statements and real time transactions through screen based trading on recognized stock exchanges. Simply because certain persons have admitted to have provided these entries as accommodation entries, cannot make these entries incriminating unless such persons are subjected to cross examination by the assessee. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT

  2. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - penny Stocks - whether documents found during the course of search were of incriminating nature? - The tribunal...

  3. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - Except the statement of the assessee u/s. 132(4) agreeing for the addition there is no seized incriminating material...

  4. Assessment u/s 153A - Addition u/s 68 - since we have already held that statements recorded u/s 132(4) are not incriminating in nature, therefore, the addition made by...

  5. Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with...

  6. Assessment u/s 153A - Addition made u/s 68 on account of unexplained credits and u/s 69C on account of unexplained expenses - assessment of the respondents had attained...

  7. Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the...

  8. Assessment u/ 153A - Addition u/s 68 - Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the...

  9. In 153A/C assessments additions cannot be made unless they are based on any incriminating material or inquiries based on such material. - AT

  10. The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: Addition of unaccounted supplies in the Returns
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
F: QUANTUM OF PENALTY UNDER THE IGST ACT
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services
A: Assessment Order not valid when Petitioner could not file reply due to...
C: Instruction on review of requirement of G-Card holders at a Customs St...
F: Late claim of ITC -16(4)
F: Penalty under Section 73(1) of CGST Act, 2017
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
C: Verification of authenticity and genuineness of Certificate of Origin ...
H: Levy of interest and penalty - transition of amount wrongly claimed as...
C: Acceptance of Electronic Certificate of Origin (e-CoO) issued by the i...
H: Levy of penalty @200% - e-way bill which was generated by the appellan...
H: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H: Seeking cancellation of the GST registration - The case involved a pet...
H: Reference to Departmental valuation officer [DVO] without first reject...
H: Validity of reopening of assessment - Validity of grant the approval b...
H: Validity of reopening of assessment - Petitioner received another noti...
H: Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee ...
H: Disallowance of commission paid to foreign agents - The Tribunal uphel...
H: Penalty u/s. 271(1)(c) - Referring to a precedent set by the Hon’ble S...
H: Deduction u/s 80IA(4) - Disallowance of project facility expenses - Re...
H: LTCG - deduction u/s 54 denied - Despite the assessees claim of having...
H: Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - ...
H: Addition u/s 69A - cash loans given by the assessee as unexplained - d...