#Section 68
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Income Tax
Income Tax
Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
Income Tax
Income Tax
Section 271(1)(c) Inapplicable if No Income Concealment by Assessee
Income Tax
Income Tax
Rejection of special auditor report without specifying reasons inexplicable
Income Tax
Income Tax
ITAT Ruling on Reopening Based on Retracted Statement
Income Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
PCIT cannot exercise revisionary jurisdiction under section 263 on material not confronted to assessee
Income Tax
Income Tax
Notice u/s 153C beyond six Assessment Year from date of recording of satisfaction note is without jurisdiction
Income Tax
Income Tax
Share of Partnership Profit Not Taxable for Firm’s Non-Payment of taxes
Income Tax
Income Tax
Section 44AD: Production supervisor can adopt Presumptive Taxation scheme
Income Tax
Income Tax
Addition u/s 68 confirmed on failure to discharge initial burden
Income Tax
Income Tax
Mechanical & ritualistic approval: Reassessment for Accommodation Entry quashed
Income Tax
Income Tax
ITAT Deletes Protective Basis Addition – No Parallel Assessments Allowed
Income Tax
Income Tax
Addition solely based on mismatch between receipts in P&L and in 26AS unsustainable
Income Tax
Income Tax
TDS Not Deductible on Supplemental Rent for Foreign Aircraft Lease
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.
