#Section 68
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Income Tax
Income Tax
Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur
Income Tax
Income Tax
Additional evidence having direct bearing on all additions/ disallowance taken on record: ITAT Surat
Income Tax
Income Tax
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Income Tax
Income Tax
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
Income Tax
Income Tax
Addition u/s. 68 not sustained in absence of any unexplained amount in bank statement: Gujarat HC
Income Tax
Income Tax
Non-payment of tax under Income Declaration Scheme cannot change character of income declared
Income Tax
Income Tax
No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur
Income Tax
Income Tax
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
Income Tax
Income Tax
Additions made as undisclosed foreign income and asset under BMA should not be repeated under Income Tax Act
Income Tax
Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
Income Tax
Income Tax
Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme
Income Tax
Income Tax
Revision order was remanded back for re-examination of assessee’s qualification as venture capital u/s. 56(2)(viib)
Income Tax
Income Tax
Chennai ITAT Rulings on Additions for Unexplained Income & Tax Penalties
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal on Limitation After Condoning Delay: ITAT Bangalore
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.
