Some additions need deep, issue-specific defence - cash deposits, unexplained credits under Section 68, bogus purchases, share capital and premium, capital gains, penny stocks, or disallowances. We build technical, evidence-backed submissions supported by case law to defend each specific issue and resist high-pitched additions.
Each of these additions has its own settled legal position, evidentiary requirements and line of case law. We defend each on its own terms rather than with generic submissions.
Have a specific addition to fight? tell us the issue
The exact set depends on the issue - a typical list includes:
Section 68 lets the Assessing Officer treat any unexplained credit in your books - a loan, share capital or deposit - as your income unless you satisfactorily explain its nature and source. The defence turns on proving the identity, creditworthiness and genuineness of the transaction, which we document thoroughly.
By establishing the source of the cash - sales, withdrawals, opening balance or other genuine receipts - and correlating it with your books, stock and past patterns. Demonetisation-period deposits in particular need careful reconciliation, which we prepare in detail.
Where the department alleges purchases are non-genuine or from hawala parties, it may disallow them fully or add a percentage as profit. We defend by proving the movement of goods, payments through banking channels and the correlation of purchases with sales.
Additions treated as unexplained income under Sections 68 to 69C are taxed at a flat 60% (plus surcharge and cess) under Section 115BBE, with no deductions. Because the rate is punitive, we fight both the addition itself and its characterisation under these sections.
Yes. These issues are heavily litigated, and outcomes often turn on directly applicable precedents. We build every defence on the most relevant and recent decisions.
We charge transparent, agreed professional fees based on the issue and the work involved, discussed upfront.
Facing a specific addition or disallowance? Tell us the issue - we will explain the legal position, the evidence needed and how we would defend it, with no obligation.
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