#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
Education Cess not allowable expenditure u/s 37(1)
Income Tax
Income Tax
AO cannot initiate reassessment for appealed additions
Income Tax
Income Tax
Sections 115BBE not applicable to Income not falling under section 69A
Income Tax
Income Tax
No section 68 addition in the hands of conduit entity
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit based on presumptions & conjectures unsustainable
Income Tax
Income Tax
ITAT Mumbai Deletes Addition of Share Application Money – Identity, Creditworthiness & Genuineness Proved
Income Tax
Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Income Tax
Income Tax
Travel expenditure incurred for business interest cannot be disallowed
Income Tax
Income Tax
CIT(A) Required to Provide Plausible Reasons for Deletion of Addition: ITAT
Income Tax
Income Tax
High Share Premium Not Correct Test for Section 68 Addition: Delhi HC
Income Tax
Income Tax
ITAT Upholds Section 263 Revision on ITR Acceptance Without Adequate Enquiry
Income Tax
Income Tax
No Addition u/s 68 – Share Application Money Proven with Documents
Income Tax
Income Tax
Reassessment u/s 153A Requires Incriminating Material: Delhi HC
Income Tax
Income Tax
ITAT Upholds Income Tax Addition for Unexplained Cash Deposit in Bank Account
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.
