#Section 68
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Income Tax
Income Tax
Addition unsustainable as three ingredients engraved in section 68 proved
Income Tax
Income Tax
Provisions of section 115BBE not attracted when source of income proved
Income Tax
Income Tax
Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
Income Tax
Income Tax
Section 115BBE doesn’t apply when matter doesn’t involve section 68, 69, 69A, 69B, 69C & 69D
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion without cogent evidence is unsustainable
Income Tax
Income Tax
Revisionary jurisdiction unsustainable as Pr.CIT finding is based on incorrect appreciation of facts
Income Tax
Income Tax
Addition u/s 68 on mere presumptions and suspicion is bad in law
Income Tax
Income Tax
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Income Tax
Income Tax
Mere DMAT Account Transactions or Stock Exchange Share Sales not adequate evidence (Section 68)
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) on account of non-deduction of TDS restricted to 30%
Income Tax
Income Tax
Addition u/s 68 towards unexplained sales unsustainable as not proved as bogus
Income Tax
Income Tax
Addition u/s 68 sustained as genuineness of the transaction not proved
Income Tax
Income Tax
ITAT Amritsar Overturns Ex Parte Addition u/s 68 During COVID-19 Pandemic
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.
