#Section 68
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Income Tax
Income Tax
Claim of exemption of LTCG u/s 10(38) allowable as requisite conditions satisfied
Income Tax
Income Tax
Assessment order based on invalid notice u/s 148 is unsustainable
Income Tax
Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax
Income Tax
Section 56(2)(viib) not applicable to transaction between holding & wholly owned subsidiary
Income Tax
Income Tax
Reopening u/s 147 without recording specific reasons is invalid
Income Tax
Income Tax
Addition u/s 68 unwarranted on failed of AO to conduct an independent enquiry
Income Tax
Income Tax
Addition unsustainable as department failed to prove that sundry creditors are bogus
Income Tax
Income Tax
Addition u/s 68 unsustainable as no incriminating material found during search
Income Tax
Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Income Tax
Income Tax
Addition sustained as onus not discharged by the assessee
Service Tax
Service Tax
UDF collected by airport operation, maintenance and development entities is not leviable to service tax
Income Tax
Income Tax
Trade payable duly explained hence addition u/s 68 unjustified
Income Tax
Income Tax
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Income Tax
Income Tax
Initiation of reassessment in the name of non-existent amalgamated company is without jurisdiction
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.
