#Section 68
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Income Tax
Income Tax
No addition based on evidence which is not confronted to the assessee
Income Tax
Income Tax
No addition for cash deposit of demonetized notes for which Sales already been offered for taxation
Income Tax
Income Tax
No section 68 additions if appellant not produced any books of accounts
Income Tax
Income Tax
Addition without opportunity of cross-examination to assessee not sustainable
Income Tax
Income Tax
If in a case foundation removed, super-structure falls, additions goes
Income Tax
Income Tax
Critical Analysis of Section 68 of Income Tax Act, 1961
Income Tax
Income Tax
No addition can be made in section 153C assessment if AO not referred any incriminating material in his order
Income Tax
Income Tax
Section 68 addition justified for non-production of persons summoned
Income Tax
Income Tax
Constitute special bench to resolve dispute of taxability of share capital/premium u/s 68: ITAT
Income Tax
Income Tax
Whether Capital Contribution in Cash will Taxable as Cash Credit
Income Tax
Income Tax
Primary onus discharged on establishing identity and creditworthiness of share applicants & genuineness of transactions
Income Tax
Income Tax
No section 68 Addition if Assessee discharges his obligation & AO found no adverse material against assessee
Income Tax
Income Tax
Addition for Unexplained Investments cannot be made based on principles governing cash credit
Income Tax
Income Tax
Section 68: AO cannot inquire source of source
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.
