#Section 68
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Income Tax
Income Tax
Distress Sale of Land: ITAT deletes Section 50C addition
Service Tax
Service Tax
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
Income Tax
Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Income Tax
Income Tax
Understanding Section 68 of Income Tax Act: Unexplained Cash Credit Explained
Income Tax
Income Tax
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Income Tax
Income Tax
Demat Transactions via Registered Broker Not ‘Unexplained Income’ u/s 68
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
Addition during demonetization not sustained in absence of any abnormal trend of cash sales
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Goods and Services Tax
Goods and Services Tax
Detention of goods for non-issuance of credit note unwarranted
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion unsustainable
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.
