Section 105 in The Income Tax Act, 2025
105. Unexplained expenditure. (1) Where any expenditure has been incurred by the assessee in any tax year ... income in sub-section (1) shall not be allowed as a deduction under this Act. [ Similar to Section 69C from The Income
without
confirming the disallowance of purchases, without considering the
provisions of Section 69C of the Income Tax Act, 1961 and without
::: Uploaded ... additions were justified.
He further relied upon Section 69C of the Act and the proviso to
said Section in support of his submission. He submitted
delete the addition of
Rs.47,03,192/- made under Section 69C of the Income Tax Act,
1961 on account of bogus purchases by holding ... that application
2
of Section 69C of the Income Tax Act, 1961 is incorrect in a case
of bogus purchase which was found
total income of the assessee as per provisions of section 69C
r.w.s. 115 BBE of the Act .
4.5 During the course of assessment ... total income of the assessee as per provisions of
section 69C r.w.s. 115 BBE of the Act .
4.6 The other addition
excess stock considered as unexplained expenditure as per provision of
section 69C of the Act.
2.4 During that proceeding statements of various persons were recorded ... considered
and accordingly same was also added as per provision of section 69C of
the Act.
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ITA No. 771/JP/2023
Marie Products
total income of the assessee as per provisions of section 69C
r.w.s. 115 BBE of the Act .
4.5 During the course of assessment ... total income of the assessee as per provisions of
section 69C r.w.s. 115 BBE of the Act .
4.6 The other addition
total income of the assessee as per provisions of section 69C
r.w.s. 115 BBE of the Act .
4.5 During the course of assessment ... total income of the assessee as per provisions of
section 69C r.w.s. 115 BBE of the Act .
4.6 The other addition
total income of the assessee as per provisions of section 69C
r.w.s. 115 BBE of the Act .
4.5 During the course of assessment ... total income of the assessee as per provisions of
section 69C r.w.s. 115 BBE of the Act .
4.6 The other addition
under:-
A.Y. Receipts Payment Peak Income Total addition
u/s 69A u/s 69C ... appellant on both the accounts- peak credit
or u/s 69A and u/s 69C . The ground no. 3 to 11 of appeal is
treated
under:-
A.Y. Receipts Payment Peak Income Total addition
u/s 69A u/s 69C ... appellant on both the accounts- peak credit
or u/s 69A and u/s 69C . The ground no. 3 to 11 of appeal is
treated
