#Section 68
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Income Tax
Income Tax
GST not includible while computing presumptive income u/s. 44B: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition Set Aside Due to Lack of Independent Investigation by AO: ITAT Surat
Income Tax
Income Tax
Unexplained Investment & Loss Set-Off Case Remanded to AO for Lack of Details
Income Tax
Income Tax
No addition with regard to closing balance of old loan can be made u/s. 68: ITAT Surat
Income Tax
Income Tax
NFAC and Jurisdictional Assessing Officer hold concurrent jurisdiction: Delhi HC
Income Tax
Income Tax
Delay in filing of an appeal before CIT(A) condoned as sufficient cause shown: ITAT Delhi
Income Tax
Income Tax
Additions u/s. 68 in hands of company set aside no additions made in hands of investors: ITAT Ahmedabad
Income Tax
Income Tax
Rejection of books of accounts unjustified as no discrepancy pointed out: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Allows LTCG Exemption on Shares due to Overreliance on Investigation Report, Absence of Enquiry & Genuineness of Transactions
Income Tax
Income Tax
Initiation of reassessment unjustified as nature and source of receipts duly explained: Delhi HC
Income Tax
Income Tax
Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
Income Tax
Income Tax
Source of capital investment explained hence addition u/s. 68 not sustained: ITAT Visakhapatnam
Income Tax
Income Tax
Addition u/s. 68 merely on the basis of investigation report not justified: ITAT Mumbai
Income Tax
Income Tax
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
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.
