#Section 68
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Income Tax
Income Tax
No addition for cash deposit after demonetisation against cash withdrawn before demonetisation
Income Tax
Income Tax
No section 68 addition if Assessee Proves Authenticity of Transaction with Evidence
Income Tax
Income Tax
No invocation of sec 68 if assessee filed ITR u/s 44AD without maintaining books of account
Income Tax
Income Tax
Addition u/s 68 based on impounded document, supported with entries, tenable
Income Tax
Income Tax
Section 68 Addition cannot be made for purchases
Income Tax
Income Tax
Substantive additions on protective basis: ITAT restores matter back to AO
Income Tax
Income Tax
In absence of Evidence Proving Creditworthiness of Creditors additions justified
Income Tax
Income Tax
Cash deposited before issue of D.D. – Section 68 addition upheld
Income Tax
Income Tax
Section 68 addition justified if creditors absconding & could not be produced before AO
Income Tax
Income Tax
Section 68 addition not allowed if Source of Fund Not Doubted by AO
Income Tax
Income Tax
ITAT deletes Section 68 addition for SBNs collected prior to Demonetization
Income Tax
Income Tax
Section 68 Addition valid in absence of Evidence to Establish Genuineness of Gift Received
Income Tax
Income Tax
ITAT deletes addition of unsecured loans made for non-filing of ITR of lenders
Income Tax
Income Tax
Section 68 has No Application to amount received in earlier years
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.
