#Section 68
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Income Tax
Income Tax
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Disallowance of foreign travel expenditure justified as business expediency not proved
Goods and Services Tax
Goods and Services Tax
Imposition of penalty u/s. 129(3) of UPGST untenable in absence of intention to evade tax
Income Tax
Income Tax
Additions Unsustainable if identity & credit worthiness of investors established
Goods and Services Tax
Goods and Services Tax
Plea that is not put forward in pleading cannot be argued later for grant of relief
Income Tax
Income Tax
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Income Tax
Income Tax
Know in detail Section 68, 69, 69A, 69B, 69C & 69D of Income Tax Act, 1961
Income Tax
Income Tax
Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
Income Tax
Income Tax
Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable
Income Tax
Income Tax
AO cannot reopen assessment u/s. 148 when order u/s. 245D is passed by Income Tax Settlement Commission
Income Tax
Income Tax
Addition u/s 68 towards sale of shares unsustainable as investment in shares not disputed
Income Tax
Income Tax
Section 68 of Income Tax Act: A Comprehensive Guide to Cash Credits
Income Tax
Income Tax
Rejection of Books of Accounts for Stock Format Non-Compliance is unjustified
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.
