#Section 68
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Income Tax
Income Tax
AO cannot change Valuation Method of Shares to Tax Share Premium
Income Tax
Income Tax
Mere suspicion of transaction cannot conclude unsecured loan as unexplained
Income Tax
Income Tax
Cash credits under section 68 – Source of Source needs to be explained
Income Tax
Income Tax
ITAT rejects Fabrics business theory put by a practicing CA to explain Cash Deposits
Income Tax
Income Tax
HC dismisses appeal against deletion of addition for share premium/bogus purchases/Cash deposits in bank
Income Tax
Income Tax
ITAT upheld addition of unexplained Rs. 12.81 crore deposited in Bank
Income Tax
Income Tax
ITAT explains Basic modus of providing bogus LTCG- Upheld addition
Income Tax
Income Tax
No section 68 addition for amount explained by assessee as derived from sale of agricultural produce
Income Tax
Income Tax
Assessee cannot be asked to prove source of source under Section 68
Income Tax
Income Tax
ITAT deletes Addition of Rs. 17.32 crore for alleged Accommodation Entries
Income Tax
Income Tax
S.68: Cash credits-Share application money-Shell company- Addition justified
Income Tax
Income Tax
Reopening quashed due to change in opinion as final order confirmed addition u/s 68 instead of alleged section 56
Income Tax
Income Tax
No Section 68 addition solely on the basis of suspicions
Income Tax
Income Tax
Addition based on mere Third Party statement without granting Cross-Examination deleted
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.
