#Section 68
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Income Tax
Income Tax
Statement During Survey Alone Can’t Justify u/s 68 Addition: ITAT Jaipur
Income Tax
Income Tax
Karnataka HC Upholds ITAT Deletion of ₹7 Crore Section 68 Addition on Share Sale
Income Tax
Income Tax
ITAT Kolkata Deletes ₹1.59 Crore Bogus Sales/Paper Trading Addition
Income Tax
Income Tax
ITAT Deletes Addition on Sale of Penny Stock Blazon Marbles Limited
Income Tax
Income Tax
Addition of bogus LTCG not sustained as shares sold via recognized stock exchange and STT paid
Income Tax
Income Tax
No tax on corresponding Interest Income on asset transfer to SPVs as it amounted to Double Taxation
Income Tax
Income Tax
Section 115BBE cannot be applied without fixing addition under charging provisions
Income Tax
Income Tax
ITAT Mumbai Deletes ₹1 Crore Addition on Unsecured Loan from Alleged Hawala Operator
Income Tax
Income Tax
ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided
Income Tax
Income Tax
Section 68 not applies Where Cash Deposits Traceable to Agricultural Loan & Income
Income Tax
Income Tax
Business Trading in Shares Cannot Be Taxed u/s 68 – Penny Stock Allegation Fails
Income Tax
Income Tax
ITAT Deletes Demonetization Addition – Cash Sales Backed by VAT Accepted
Income Tax
Income Tax
Section 68/115BBE Not Applicable on Recorded Cash Sales – ITAT Deletes ₹7.04 Cr Addition
Income Tax
Income Tax
ITAT Delhi Quashes Assessment Passed on Non-Existent/Dissolved Company
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.
