#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
Income Tax
Income Tax
Reassessment order in absence of notice u/s. 143(2) is bad-in-law
Income Tax
Income Tax
Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital
Income Tax
Income Tax
No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction
Income Tax
Income Tax
Surrendered income during survey cannot be treated as unexplained income so higher tax u/s. 115BBE not justified
Income Tax
Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax
Income Tax
Demat Share Deal Genuine: Why ITAT Accepted LTCG Despite ‘Penny Stock’ Allegation
Income Tax
Income Tax
Penny Stock? Prove It First!” – ITAT Slams Assumptions, Accepts LTCG as 100% Genuine
Income Tax
Income Tax
Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief
Income Tax
Income Tax
Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11
Income Tax
Income Tax
Addition by AO u/s. 143(3) r.w.s. 263 doesn’t survive as order passed u/s. 263 quashed
Income Tax
Income Tax
Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored
Income Tax
Income Tax
Demonetisation Cash? ITAT Says: Genuine Sales, Genuine Stock, No Section 68 Shock
Income Tax
Income Tax
Jewellery Cash Sales Spike Normal: ITAT Rejects Average Sales Comparison Reason
Explore the latest Section 68 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
