#Section 68
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Income Tax
Income Tax
No section 68 addition for trade creditors settled in succeeding year through banking channels
Income Tax
Income Tax
Genuineness of the transaction is to be proved by the person who substantially asserts the same
Income Tax
Income Tax
Calcutta HC upheld Deletion of addition for Share Capital
Income Tax
Income Tax
Understaning financial manoeuvring and shell entities
Income Tax
Income Tax
Section 68 | Unexplained Cash Credit, Investment, Money
Income Tax
Income Tax
Tax Treatment of cash credit
Income Tax
Income Tax
Section 68 addition unsustainable if department accepted factum of repayment
Income Tax
Income Tax
No addition under Section 68 for loan received in earlier years
Income Tax
Income Tax
Addition for Accommodation Entry not sustainable if no Adverse Finding by AO
Income Tax
Income Tax
ITAT Pune deletes addition for share capital & share premium
Income Tax
Income Tax
Bogus accommodation entry | Vague reasons not justify reopening
Income Tax
Income Tax
Invocation of Section 68 if Assessee is Opting for Presumptive Taxation
Income Tax
Income Tax
Genuinity of Transaction is to be proved by Assessee as mere Statutory Approvals doesn’t sanctify Transaction
Income Tax
Income Tax
Mere statutory approvals doesn’t sanctify genuineness of transaction
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.
