#Section 68
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Income Tax
Income Tax
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
Income Tax
Income Tax
Gross Profit Addition on Bogus Purchases should Align with Genuine Ones
Income Tax
Income Tax
No addition u/s 68 as assessee had not benefited from Round-Tripping of Share Transactions
Income Tax
Income Tax
Source of Demonetization Deposits Substantiated: ITAT Deletes Addition
Income Tax
Income Tax
No section 68 addition for Share Capital Subscription if assessee submits evidence for source of funds
Income Tax
Income Tax
Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence
Income Tax
Income Tax
ITAT Restores Case: Assessee Denied Opportunity to Cross-Examine Witnesses
Income Tax
Income Tax
Conditions for Section 153A Reassessment notice Issuance after 6 Years
Income Tax
Income Tax
Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit
Income Tax
Income Tax
ITAT Upholds PCIT’s Decision on Erroneous Assessment Orders and Inadequate Inquiries in Tax Evasion Case
Income Tax
Income Tax
Cash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency
Income Tax
Income Tax
Action under Section 153C cannot be based solely on Survey Material
Income Tax
Income Tax
No Section 68 Addition If Taxpayer Proves Share Subscribers’ Genuineness & Creditworthiness
Goods and Services Tax
Goods and Services Tax
Denying Input Tax Credit to Non-Taxable Service Providers Justified: Delhi HC
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.
