#Section 68
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Income Tax
Income Tax
Addition u/s. 68 without considering revised gross receipts not sustainable
Income Tax
Income Tax
Transactions of shares shown as stock-in-trade cannot be treated as unexplained cash credit
Income Tax
Income Tax
Addition u/s. 68 towards bogus share capital/ premium deleted as genuineness of transaction proved
Income Tax
Income Tax
ITAT Deletes Addition: AO Fails to Justify Rejection of Assessee’s Explanation
Income Tax
Income Tax
CIT(A) Must Provide Adequate Opportunity to AO Before Deleting Additions
Income Tax
Income Tax
ITAT Delhi Remands Cash Deposit Tax Case to AO for Verification of Bank Account Ownership
Income Tax
Income Tax
Reassessment Additions: ITAT dismisses Appeal as Assessee Opt for Vivad Se Vishwas
Income Tax
Income Tax
Section 68 Additions Fail if Creditor’s Identity, Creditworthiness & Genuineness Proven
Income Tax
Income Tax
ITAT Restores Co-op Society Appeal for Fresh Hearing on 80P Deduction Denial
Income Tax
Income Tax
ITAT Ahmedabad disallows Late ESIC payments & Allows Depreciation & Interest Claims
Income Tax
Income Tax
High sales during demonetization cannot be reason to assume that sales were fictitious
Income Tax
Income Tax
Disallowance u/s. 56(2)(viib) unwarranted as creditworthiness cannot be doubted when share allotted to existing shareholder
Income Tax
Income Tax
Addition u/s. 56(2)(viib) deleted since there is no over-valuation shares
Income Tax
Income Tax
Cash Deposits in Cases of Businesses Covered under Presumptive Taxation
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.
