#Section 68
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Income Tax
Income Tax
ITAT Delhi Deletes Rs.8.16 Cr Addition on Share Capital & Commission – AO’s Suspicion Insufficient
Income Tax
Income Tax
Tribunal Applies Real Income Theory, Restricts Additions to 10% of Bogus Purchases
Income Tax
Income Tax
No Independent Verification, No Addition: ITAT Upholds Relief in Penny Stock Case
Income Tax
Income Tax
Omission to Disallow Interest on Unexplained Loans is Error – 263 Jurisdiction Valid
Income Tax
Income Tax
ITAT Allows Fresh Evidence on Unsecured Loans, Remands Assessment
Income Tax
Income Tax
Premature Order: ITAT Restores ₹4.78 Cr Addition Case, Imposes ₹10,000 Cost on Assessee
Income Tax
Income Tax
Deletion of addition u/s. 69A by CIT(A) is contrary to material on record: AO directed to reconsider
Income Tax
Income Tax
Minor Lapses Can’t Kill Charitable Status: Tribunal Quashes 12AB Cancellation of Educational Trust
Income Tax
Income Tax
ITAT Mumbai Allows Interest Netting for Loan to Spouse, Deletes Disallowance Under Section 57
Income Tax
Income Tax
ITAT Mumbai Deletes ₹14.5 Crore Loan Additions After Assessee Submits PAN, Bank & ITR Details
Income Tax
Income Tax
Addition towards bogus LTCG not sustained as genuineness of transaction proved
Income Tax
Income Tax
ITAT Visakhapatnam Allows 30% Tax Rate on Demonetization Deposits as per pre-amended Section 115BBE
Income Tax
Income Tax
Delhi ITAT Quashes Reopening – Two Different Reasons & Post-Facto Approval Fatal
Income Tax
Income Tax
General Modus Operandi Insufficient – Labour Expenses & Unsecured Loans Held Genuine
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.
