#Section 68
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Income Tax
Income Tax
Share Capital/Premium amount cannot be added twice in payees & recipients’ hands u/s 68
Income Tax
Income Tax
Common Directors/Shareholders, Identity, Creditworthiness Proved: ITAT deletes Section 68 Addition
Income Tax
Income Tax
No Addition for Share Capital & Premium from Group Companies with Common Directors/Shareholders
Income Tax
Income Tax
Mere suspicion on the part of AO is insufficient to justify Section 68 additions
Income Tax
Income Tax
Addition cannot be made of share capital received from group companies
Income Tax
Income Tax
No section 68 addition based on mere retracted statements without corroborative evidence
Income Tax
Income Tax
Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
Income Tax
Income Tax
Rajasthan HC upheld deletion of Addition of LTCG on Sale of Share of Kappac Pharma
Income Tax
Income Tax
Creditworthiness of Share Subscribers Proven: ITAT Deletes Addition
Income Tax
Income Tax
Accommodation entry: ITAT deletes Section 68 Addition of Rs. 1.17 Crore
Income Tax
Income Tax
ITAT deletes addition for share capital and share premium of Rs. 1.26 Crore
Income Tax
Income Tax
No Section 41(1) addition if no remission or cessation of liability: ITAT Delhi
Income Tax
Income Tax
No Section 68 Addition Without Seized Material Link & corroborative evidence
Income Tax
Income Tax
Absence of incriminating material vitiates entire search assessment proceedings
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.
