#Section 68
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Income Tax
Income Tax
Transaction not become bogus merely for non response to section 133(6) notices: ITAT Mumbai
Income Tax
Income Tax
Reassessment: Invalid if AO’s Belief Lacks Bona Fides, Is Vague and Arbitrary
Income Tax
Income Tax
No addition for loan solely on statements obtained during search proceedings
Income Tax
Income Tax
Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
Income Tax
Income Tax
Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed
Income Tax
Income Tax
LTCG on Bogus Scrips Not Eligible For Section 10(38) Exemption: Ahmedabad ITAT
Income Tax
Income Tax
ITAT Deletes Hasty Addition made by AO, Citing Lack of Due Diligence
Income Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Addition u/s 68 unjustified as genuineness of transaction proved with evidence: ITAT Kolkata
Income Tax
Income Tax
No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence
Income Tax
Income Tax
ITAT deletes Section 68 addition for LTCG from penny stock
Income Tax
Income Tax
Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores
Income Tax
Income Tax
Section 68 (unexplained cash credits), not applicable to purchase costs
Income Tax
Income Tax
Cash Collection Discrepancies: Without Defects in Books, Addition cannot sustain
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.
