#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reopening Without New Material & on Mere Change of Opinion invalid
Income Tax
Income Tax
Identity of Parties & Genuineness of Land Transaction Established: ITAT Deletes Addition
Income Tax
Income Tax
No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata
Income Tax
Income Tax
Old Loans Converted into Share Allotment Not Unexplained Money: ITAT Kolkata
Income Tax
Income Tax
Alleged bogus LTCG: ITAT deletes additions in absence of corroborative direct evidence
Income Tax
Income Tax
No Section 69A addition for Cash deposits recorded in books: ITAT Delhi
Income Tax
Income Tax
Capital Gain cannot be treated as Bogus without any concrete evidence
Income Tax
Income Tax
Delhi HC Denies Tax Exemption to Trust Charging Capitation Fee
Income Tax
Income Tax
ITAT Kolkata deletes Addition for Share Capital of Rs. 1.54 Crore
Income Tax
Income Tax
Share application amount cannot be added twice in payees & recipients’ hands u/s 68
Income Tax
Income Tax
Section 68 addition based on conjectures & surmises not justified: ITAT Kolkata
Income Tax
Income Tax
Assessment not erroneous if AO adopts plausible view despite PCIT’s different opinion
Income Tax
Income Tax
Assessee Proves Shareholder Identity and Creditworthiness, Section 68 Application Unjustified
Income Tax
Income Tax
No section 68 addition if sister concern/group companies proves creditworthiness
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.
