#Section 68
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Income Tax
Income Tax
No addition u/s. 68 as genuineness and identity of shareholders proved
Income Tax
Income Tax
Cash sales deposited during demonetization cannot be added u/s. 69A
Income Tax
Income Tax
Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Deletes ₹2 Cr Cash Credit & ₹1.55 Cr Expenditure Due to Lack of Evidence
Income Tax
Income Tax
AO Cannot Base Section 68 Additions on Inferences from Sample Transactions
Income Tax
Income Tax
Section 68 Addition Unsustainable as AO Relied Solely on Third-Party Statement Without Inquiry
Income Tax
Income Tax
Section 68 Applies Only to Entries in Assessee’s Books, Not Bank Deposits
Income Tax
Income Tax
Section 68 cannot be invoked merely on the basis of bank Pass Book: ITAT Mumbai
Income Tax
Income Tax
Real Estate Cash Holdings Normal, Demonetization Deposits Not Taxable Without Evidence
Income Tax
Income Tax
Denial of exemption u/s. 11 set aside as advances given doesn’t violate section 13(1)(d): ITAT Mumbai
Income Tax
Income Tax
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
Income Tax
Income Tax
Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts
Income Tax
Income Tax
ITAT Directs Appellant to Submit Documents for Section 12A Registration
Income Tax
Income Tax
ITAT: Lump-Sum Addition Allowed, Section 115BBE Effective Post-April 2017
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.
