#Section 68
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Income Tax
Income Tax
ITAT deletes addition for loan taken as Assessee duly proved source & identity
Income Tax
Income Tax
HC upheld section 68 addition as Assessee failed to prove 3 conditions
Income Tax
Income Tax
Addition for LTCG on Sale of Penny Stock without Cogent evidence is invalid
Income Tax
Income Tax
Addition towards unexplained cash credit u/s 68 unsustainable as identity, creditworthiness and genuineness proved
Income Tax
Income Tax
Addition u/s 68 merely based on presumption/ suspicion is unsustainable
Income Tax
Income Tax
Section 68 not applicable to remittance made by non-resident
Income Tax
Income Tax
ITAT deletes addition for transaction shown in Account of Assessee mistakenly by broker
Income Tax
Income Tax
Separate addition for capital introduced by partners not justified when income presumed on presumptive basis
Income Tax
Income Tax
ITAT upheld addition for circuitatious rotation of unaccounted money
Income Tax
Income Tax
Addition u/s 68 of the Income Tax Act unsustainable in absence of fresh receipt of money
Income Tax
Income Tax
Addition under Section 68 unsustainable in absence of establishment of links between evidences
Income Tax
Income Tax
Addition u/s 68 not permissible if proper due diligence of facts and documents have not been carried out
Income Tax
Income Tax
Addition u/s 68 justified as genuineness and creditworthiness of investing companies doubtful
Income Tax
Income Tax
Provisions of section 68 cannot be invoked for entries duly explained
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.
