#Section 68
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Income Tax
Income Tax
Cash deposit during demonetization period to be examined as per CBDT instructions: ITAT Bangalore
Income Tax
Income Tax
Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
Income Tax
Income Tax
Advance collected towards External Development Charges cannot form part of P&L: ITAT Delhi
Income Tax
Income Tax
Restriction of addition towards unexplained cash credit by CIT(A) upheld: ITAT Ahmedabad
Income Tax
Income Tax
Appeal to High Court lies only when a substantial question of law is involved: Madhya Pradesh HC
Income Tax
Income Tax
Addition based on observation by DCIT without independent inquiry by AO not sustained
Income Tax
Income Tax
Addition relying on third party statement without corroborated evidence untenable: ITAT Delhi
Income Tax
Income Tax
Cash Deposits Post-Demonetisation – Source Explained, Addition Deleted
Income Tax
Income Tax
AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded
Income Tax
Income Tax
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
Income Tax
Income Tax
Section 68 Invoked: Bank Statements treated as Books of Account for Individual Assessee
Income Tax
Income Tax
No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
Income Tax
Income Tax
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
Income Tax
Income Tax
Addition based on notional entry without actual transfer of asset unsustainable: ITAT Raipur
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.
