Just a moment...

⚠✕
Report
ReportReport
Welcome to TaxTMI ✕

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error ✕
Type of Error :
Please tell us about the error :
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
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
0 /50 characters
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
Filter in All Highlights ❯
TEXT SEARCH:

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

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
    June 14, 2025 Circulars DGFT
    Sports Goods & Toys Export Promotion Council Name Updated in Foreign Trade Policy Appendix 2T Revision
    June 14, 2025 Circulars DGFT
    Authorized Agency Update: Sports Goods Export Promotion Council Renamed and Contact Details Modified Under Appendix 2E
    June 14, 2025 Circulars DGFT
    Digital Trade Connect Platform Opens to All Status Holder Exporters, Boosting Global Visibility for Indian Businesses
    June 14, 2025 Circulars SEBI
    SEBI Mandates Enhanced Investor Protection and Transparency for Infrastructure Investment Trusts with Comprehensive Regulatory Guidelines
    June 14, 2025 Case Laws GST
    Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal Timelines
    June 14, 2025 Case Laws GST
    Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST Regulations
    June 14, 2025 Case Laws GST
    Two Appeals Allowed Under Section 107 CGST Act with Specified Pre-Deposit Conditions and Extended Filing Deadline
    June 14, 2025 Case Laws GST
    Tax Notifications N/N. 56/2023 Quashed Due to Procedural Unfairness and Inability to Access GST Portal for Responding
    June 14, 2025 Case Laws GST
    Mango Pulp GST Classification Confirmed at 12% Rate, Validating Circular No. 179/11/2022-GST Under Vimal Agro Precedent
    June 14, 2025 Case Laws GST
    Veterinary and Agricultural Services Taxed Differently: Marketing Commissions and Lab Tests Face GST, Healthcare Advice Exempted
    June 14, 2025 Case Laws Income Tax
    Charitable Trust Wins Tax Exemption After Comprehensive Review of Operational Activities Under Section 11
    June 14, 2025 Case Laws Income Tax
    Tax Authorities Lack Jurisdiction Transfer Consensus, Search Operations Invalidated, Case Remitted for Fresh Assessment
    June 14, 2025 Case Laws Income Tax
    Taxpayer Wins: Direct Tax Dispute Resolution Scheme Shields from Penalty Proceedings Under Section 204(3)
    June 14, 2025 Case Laws Income Tax
    Tax Treaty Allows Permanent Establishment Loss Set-Off Against Interest Income, Enabling Favorable Inter-Head Adjustment
    June 14, 2025 Case Laws Income Tax
    Offshore Equipment Sales Revenues Exempted from Taxation, Tribunal Upholds Contractual Integrity and Precedent Principles
    June 14, 2025 Case Laws Income Tax
    Land Sale Between Parent-Subsidiary Exempted from Capital Gains Tax Under Section 47(iv) of Income Tax Act
    June 14, 2025 Case Laws Money Laundering
    Legitimate Auction Buyers Retain Property Rights Despite Money Laundering Investigations, Tribunal Affirms Fair Ownership Protection
    June 14, 2025 Case Laws Income Tax
    Corporate Loan Scrutiny: Inter-Company Advance Reclassified as Dividend Under Section 2(22)(e) Without Substantive Transactional Evidence
    June 14, 2025 Case Laws Income Tax
    Reassessment Under Section 148: DIT Information Validates AO's Reasons, Rejects Retrospective Application of Section 50CA
    June 14, 2025 Case Laws Income Tax
    Taxpayer Faces Potential Penalty for Income Tax Return Omission, Tribunal Orders Comprehensive Review of Exemption Claim
❮

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

NOTE:

Highlights
Back

All Highlights

Showing Results for : Law : AllReset Filters
Kindly select a record to view
Show Listing
Case ID :
Income Tax

Unexplained investment/unexplained cash credit under section 68...

Court Rules in Favor of Assessee: No Addition for Unexplained Investments u/s 69 of Income Tax Act.

📋
Contents
Note

Note

Note

Bookmark

Note

More

PrintDownload

Print Options

Income TaxAugust 21, 2023Case LawsAT

Unexplained investment/unexplained cash credit under section 68 & 69 - no addition is called for on account of baseless allegation of unexplained investment by the assessee u/s. 69 - Accordingly, the main effective grounds of assessee are allowed and AO is directed to delete the addition. - AT

View Source View

You may also like:

Topics

ActsIncome Tax
Next ➔