#Section 68
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Income Tax
Income Tax
Addition for Share Capital & Premium without Complete investigation & Application of mind: ITAT Directs Re-adjudication
Service Tax
Service Tax
Service tax not leviable on income earned via buying and selling space on ships
Income Tax
Income Tax
Mere Reproduction of Conclusions from Investigation Report Not Valid Basis for reopening
Income Tax
Income Tax
De novo adjudication ordered as CIT(A) passed ex-parte order due to non-appearance
Income Tax
Income Tax
No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
Corporate Law
Corporate Law
Bail application rejected since twin condition u/s 45 of PMLA not qualified
Income Tax
Income Tax
Absence of Valid Notice u/s. 143(2): ITAT quashes Assessment Proceedings
Income Tax
Income Tax
Bombay HC: No Addition for Penny Stock – Documentary Evidence
Income Tax
Income Tax
Section 68 Addition for unsecured loan Upheld as assessee failed to discharge primary onus
Income Tax
Income Tax
Unjustified Addition of Section 68: Lack of Incriminating Material During Search
Income Tax
Income Tax
Addition u/s 68 unsustainable as genuineness, identity & creditworthiness of creditors proved
Income Tax
Income Tax
Unsustainable Addition u/s 68: Assessee Discharges Onus, Revenue Fails
Income Tax
Income Tax
Addition u/s 69 sustained on failure to furnish explanation regarding cash deposited in bank accounts
Income Tax
Income Tax
Burden to establish genuineness of deposit during demonetization period lies on assessee
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.
