#Section 68
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Income Tax
Income Tax
Revision u/s. 263 quashed as assessment order not erroneous & prejudicial to revenue interest
Income Tax
Income Tax
Appeal dismissed as withdrawn post initiation of proceeding under Vivad Se Vishwas Scheme
Income Tax
Income Tax
Unexplained credits routed through conduit to be taxed in hands of ultimate beneficiary
Income Tax
Income Tax
Genuineness of loans not established: ITAT confirmed CIT(A) disallowing interest paid
Income Tax
Income Tax
Date of Intimation u/s. 143(1) Determines Limitation Period: Reassessment vs. Revision Issues
Income Tax
Income Tax
No addition towards share premium as necessary evidence furnished: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Valid E-Way Bill mandatory for movement of goods from one place to another
Income Tax
Income Tax
Section 68 Addition Unjustified for Deposits of Taxed Cash Sales during Demonetization
Income Tax
Income Tax
Cash credit addition not sustained as re-payment of loans in subsequent year accepted
Income Tax
Income Tax
Reopening u/s. 147 quashed as based on vague reasons and non-application of mind
Income Tax
Income Tax
Reopening u/s. 148 merely on the basis of change of opinion is bad-in-law
Income Tax
Income Tax
Section 68 Addition based on non-appearance of directors not sustainable: ITAT Mumbai
Income Tax
Income Tax
Section 131 Summons Non-Compliance Not Sufficient for Share Capital Addition u/s 68
Income Tax
Income Tax
No Section 68 addition for Share Capital Not Received During the Year
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.
