#Section 68
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Income Tax
Income Tax
Taxability of Receipts under section 68 of Income Tax Act, 1961
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Service Tax
Service Tax
Deposit insurance activity of DICGC falls within ambit of ‘General Insurance Business’
Income Tax
Income Tax
section 68 addition if Assessee duly explained source & disclosed identity of payers
Income Tax
Income Tax
Addition of unexplained closing cash balance unsustained as cash was generated from agricultural activity
Income Tax
Income Tax
ITAT deletes addition for cash deposit during demonetization as appellant duly explained deposits
Income Tax
Income Tax
Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
Income Tax
Income Tax
Genuineness of unsecure loan repaid via banking channel cannot be doubted based on surmises
Income Tax
Income Tax
No section 68 addition for share allotment on premium by book adjustment
Income Tax
Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Addition u/s 68 beyond jurisdiction if amount already declared as turnover
Income Tax
Income Tax
Addition u/s 68 sustained as no explanation of nature and source of credit provided
Custom Duty
Custom Duty
CWC entitled to demand and collect rent for goods entrusted to its custody
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.
