Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  5. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  8. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
    Refusal of Sanction Under Section 19 PC Act Doesn't Bar IPC Prosecution for Non-Official Acts
    Excluding Functionally Dissimilar Comparables Under Section 92C in Transfer Pricing Disputes
    Revision allowed under Section 263 for donation claim under Section 80GGC due to lack of AO inquiry
    Anticipatory Bail Granted in Foreign Fund Misuse Case Under PMLA 2002 with Strict Conditions
    Temporary Construction Power Facilities Qualify for 100% Depreciation Under Relevant Tax Rules
    ITAT Confirms PE Status Under Section 92A(2)(g) and Upholds Rs. 22 Crore Transfer Pricing Adjustment
    HC upholds remand on 17-year delay in FERA show cause notice, mandates quick adjudication under FEMA rules
    Agreement for Sale Under FERA 1973 Valid Without RBI Permission When No Title Transfer Occurs
    Legal and Professional Expenses Allowed as Business Costs Under Section 37(1), Not Capital Expenditure
    Reopening of Assessment Under Sec 147 Quashed Due to Invalid Approval and Violation of Sec 151
    Internal TNMM Valid for Arm's Length Pricing in Domestic Transactions Under Transfer Pricing Rules
    Assessment order under Sections 147, 144, 144B set aside for violating natural justice, allowing fresh evidence submission
    Unexplained Credit Not Fully Taxable Under Section 69A; Income Computed at 8% Turnover Under Section 44AD
    Penalty under Section 271(1)(c) Quashed for Accurate Disclosure of Interest on Staff Advances
    Section 139 NI Act presumption applies to enforceable debts but can be rebutted by probable defense, leading to acquittal
    ITAT Allows Deduction Under Section 80IA and 33B for Business Discontinuance Due to Cyclone Damage
    HC upholds SC review allowing DRI officers to issue show cause notices under Validation Act, permits appeal within eight weeks
    July 28, 2025 Case Laws VAT / Sales Tax
    Pre-deposit under Section 39(5) HGST Act stays valid after repeal, interest calculated from deposit date
    Conviction upheld under Section 15 NDPS Act for conscious possession of poppy husk with burden on accused to prove innocence
    Loss on Forward Contract Cancellation Held Capital Loss Under Income Tax Law Section 37(1)

Are you sure you want to delete "My most important" ?

NOTE:

Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :

    Addition u/s 69A - cash sales undertaken in demonetised cash...

    Section 69A Cash Sales Using Demonetized Currency Post-Nov 8, 2016 Deemed Legal; Government Guarantee Upheld.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Income TaxMarch 22, 2022Case LawsAT

    Addition u/s 69A - cash sales undertaken in demonetised cash after 08/11/2016 - the specified bank notes can be measured in monetary terms since the guarantee of the Central Government and the liability of Reserve Bank of India does not cease to exist till 31.12.2016. In view of the above, the contention of the Ld.DR, treating the receipt of SBNs from cash sales as illegal and thereby invoking the provisions of section 69A is not valid in law. - AT

    Topics

    ActsIncome Tax