Journal TR

Show

** Full report can only be viewed from Issues published within your subscription period.
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained share capital/share application money—Investment-companies being bogus and paper companies
Good Health Agro Tech Ltd. v. Dy. CIT (2022) 185 TR (A) 875 (Hyd-Trib) : 2022 TaxPub(DT) 398 (Hyd-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash credit—Assessee failed to establish capacity of creditor and genuineness of transaction
Pulin Ku. Bir v. Dy. CIT (2022) 185 TR (A) 874 (Ori-HC) : 2022 TaxPub(DT) 1716 (Ori-HC)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash credit—Assessee introduced fresh capital in cash during the year
Balbhadrasingh Dilipsingh Jadeja v. Asstt. CIT (2022) 185 TR (A) 873 (Ahd-Trib) : 2022 TaxPub(DT) 1385 (Ahd-Trib)  
Income Tax Act, 1961 - Section 56(2)(viib)—Income from other sources—Addition made under section 56(2)(viib)—Shares issued at premium—NAV method adopted for valuation of shares
Dy. CIT v. Sembcorp Energy India Ltd. (2022) 185 TR (A) 864 (Hyd-Trib) : 2021 TaxPub(DT) 3211 (Hyd-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Cash deposits in bank accounts—Assessee being a practising Chartered Accountant
Ram Avtar Bansal v. ITO (2022) 185 TR (A) 868 (Del-Trib) : 2022 TaxPub(DT) 1487 (Del-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Amount pertaining to earlier year and already taxed by AO erroneously offered to tax during subsequent year
D. Koti Reddy v. ITO (2022) 185 TR (A) 867 (Bang-Trib) : 2021 TaxPub(DT) 679 (Bang-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Acquiring of shares of certain companies from certain shareholders without paying any cash consideration
ITO v. Elative Building Solutions (P) Ltd. (2022) 185 TR (A) 866 (Del-Trib) : 2021 TaxPub(DT) 1590 (Del-Trib)  
Income Tax Act, 1961 - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Applicability in case of company in which public are substantially interested
Keva Fragrances (P). Ltd. v. Dy. CIT (2022) 185 TR (A) 865 (Mum-Trib) : 2021 TaxPub(DT) 4230 (Mum-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Receipt of share capital
Dy. CIT v. Jaguar Buildcon (P) Ltd. (2022) 185 TR (A) 871 (Del-Trib) : 2021 TaxPub(DT) 5200 (Del-Trib)  
Income Tax Act, 1961 - Section 143—Assessment—Additions to income—Difference in revenue offered to tax and in Form No. 26AS—Exchange differences
Dy. CIT (IT) v. Global Santafe Drilling Co. (2022) 185 TR (A) 887 (Mum ‘I’-Trib) : 2021 TaxPub(DT) 3464 (Mum-Trib) : (2021) 189 ITD 416 (Mum-Trib)