#Section 68
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Income Tax
Income Tax
Addition of unexplained investment u/s 69B unsustainable as source for excess stock plausibly explained
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Income Tax
Income Tax
Amount declared as turnover cannot be called concealed income & taxed twice
Income Tax
Income Tax
Section 68 & 115BBE cannot be invoked if assessee not required to maintain books of account
Income Tax
Income Tax
Interest on delayed payment of TDS not penal in nature & allowable expense
Income Tax
Income Tax
Additions on the basis of incriminating material obtained during survey is justified
Income Tax
Income Tax
Undisclosed Income and its Taxability – Section 68 to Section 69D
Income Tax
Income Tax
Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
Income Tax
Income Tax
Cash withdrawn and redeposit is not income from Undisclosed Sources
Income Tax
Income Tax
No Section 68 additions solely based on MOU found during search In Premises of Third Party
Income Tax
Income Tax
Invocation of revision jurisdiction u/s 263 ignoring order passed u/s 153A unjustified
Income Tax
Income Tax
Addition on the basis of mis-reporting of insurance company unsustainable
Income Tax
Income Tax
Addition towards share capital and premium u/s 68 unsustainable as identity and creditworthiness proved
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.
