#Section 68
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Income Tax
Income Tax
No revision u/s 263 on the basis of “Borrowed Satisfaction”
Income Tax
Income Tax
No proper service and opportunity before CIT (A): ITAT remand matter to CIT (A)
Income Tax
Income Tax
No addition of Rs. 179 Cr as share of profit from LLP was exempt in hands of assessee-partner
Income Tax
Income Tax
Entire cash deposits during demonetization cannot be considered as unexplained, 20% Addition Upheld
Income Tax
Income Tax
Addition u/s. 68 based on presumptions and concept of human probability not sustainable: ITAT Delhi
Income Tax
Income Tax
Cash book and flow chart rejected with out bringing any new evidence: ITAT deleted addition
Income Tax
Income Tax
Addition u/s. 68 not sustained since genuineness of share capital transaction established: ITAT Kolkata
Income Tax
Income Tax
Cash Loan advanced in Earlier Years Cannot Be Taxed in Current Year
Income Tax
Income Tax
Stock purchased through proper platform, genuineness can not be doubted without evidence-ITAT Mumbai
Income Tax
Income Tax
Non-generation of income after setting up of business cannot be ground to disallow expense
Income Tax
Income Tax
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Income Tax
Income Tax
Discharge of burden u/s. 68 involves question of fact and not substantial question of law
Income Tax
Income Tax
Addition towards capital gain not sustained as assessee’s involvement in price rigging not proved
Income Tax
Income Tax
Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
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.
