#Section 68
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No Addition for Bogus LTCG on Mere Suspicion or in Violation of Natural Justice

No LTCG Addition Without allowing Cross-Examination: ITAT Delhi

GST not includible in Gross Receipts for Income Computation U/S 44BB: ITAT Mumbai

Assessment declared invalid due to service of notice on wrong address

Addition Treating LTCG as Bogus Based on Assumptions Not Sustained

Section 263 Revision Unjustified as Assessment Not Erroneous or Prejudicial to Revenue

Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination

ITAT Deletes ₹18 Lakh Cash Deposit Addition, Cites Genuine Agricultural Income

Refund granted as non-passing of duty incidence certified by Chartered Accountant

ITAT Quashes Assessment Framed by Non-Jurisdictional AO for Lack of Authority

Reopening based on incorrect fact understanding is unsustainable: ITAT Mumbai

Section 68 Inapplicable: Depositor Identity, Source Established & Recorded in Books

Unaccounted deposits treated as Liabilities, and not income?

ITAT Delhi Upholds Section 68 Addition for Unexplained Share Premium
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.
