#Section 68
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Income Tax
Income Tax
Section 68 Applies Only to Current Year Credit not to earlier year(s): ITAT Kolkata
Income Tax
Income Tax
Reopening bad-in-law since AO unaware about exact nature of income which escaped assessment
Income Tax
Income Tax
ITAT Delhi remands Matter as CIT(A) Failed to Examine Section 148 Jurisdiction Validity
Income Tax
Income Tax
Interest from co-operative bank eligible for deduction u/s. 80P(2)(d): ITAT Kolkata
Income Tax
Income Tax
Addition Not Sustained as No Incriminating Material Found & Assessment Completed on Search Date
Income Tax
Income Tax
Ex-parte order set aside and cost imposed on assessee for non-compliance and procedural delay
Income Tax
Income Tax
HC couldn’t indulge in factual examination of dispute u/s 68 as it was beyond scope of appeal u/s 260A
Corporate Law
Corporate Law
Assessee can confine settlement of disputed which are subject matter of appeal under DTVSV Act
Income Tax
Income Tax
Matter restored back to CIT(A) since appeal dismissed for non-prosecution: ITAT Delhi
Income Tax
Income Tax
Addition of gift received from son solely relying on unverified newspaper unsustainable: ITAT Mumbai
Income Tax
Income Tax
ITAT Surat imposes Cost imposed on assessee for non-cooperation
Income Tax
Income Tax
ITAT Partly deletes Agricultural Income addition & confirms rest for Lack of Evidence
Income Tax
Income Tax
Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
Income Tax
Income Tax
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
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.
