#Section 68
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Income Tax
Income Tax
Assessee’s Illiteracy & Reliance on Accountant Accepted as Reasonable Cause by ITAT
Income Tax
Income Tax
PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi
Income Tax
Income Tax
Section 80P Deduction Not Available for Section 68 Unexplained Cash Credits
Income Tax
Income Tax
Ex-Parte Tax Order Set Aside as Assessee’s Counsel Faced depression & memory loss
Income Tax
Income Tax
Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back
Income Tax
Income Tax
Addition based on presumption without concrete evidence cannot be sustained: ITAT Delhi
Income Tax
Income Tax
Refund of money from earlier advances cannot be added under Section 68
Custom Duty
Custom Duty
Temporary retention of goods in non-bonded area with permission from customs authorities allowable
Income Tax
Income Tax
Entire addition towards bogus purchases not justifiable: Gujarat HC
Income Tax
Income Tax
Section 68 Addition Deleted for NRI Share Capital & premium via Banks: ITAT Delhi
Income Tax
Income Tax
Bank Passbook Not ‘Books of Account’ for Section 68 Additions: ITAT Delhi
Income Tax
Income Tax
ITAT Remands ₹40 Lakh Unsecured Loan Addition for De Novo AO Assessment
Income Tax
Income Tax
Circular transaction cannot be treated as bogus purchases u/s. 68: ITAT Rajkot
Income Tax
Income Tax
Non-participation in appellate proceeding due to judicial custody is genuine 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.
