#Section 68
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Income Tax
Income Tax
HC confirms addition for share capital advance as Assessee failed to prove identity, credit worthiness & genuineness
Income Tax
Income Tax
No section 56(2)(vi) addition for Gift received from brother-in-law
Income Tax
Income Tax
ITAT deletes Section 68 addition for violation of principles of natural justice
Income Tax
Income Tax
Section 68 addition based on mere bald findings not sustainable
Income Tax
Income Tax
Section 68: Sale of shares cannot be added when purchase not doubted
Income Tax
Income Tax
ITAT upheld Section 68 addition of LTCG in Penny Shares
Income Tax
Income Tax
No section 68 addition for unsecured loans if assessee proves genuineness
Income Tax
Income Tax
Investment cannot be said to be Bogus merely for loss to Investor
Income Tax
Income Tax
Cash Credit under Income Tax – A Brief explanation
Income Tax
Income Tax
Section 115BBE not attracted to Income voluntarily surrendered during Search & survey
Income Tax
Income Tax
No addition if assessee discharged initial onus to prove identity of Investor Companies, creditworthiness, genuineness of transaction
Income Tax
Income Tax
Section 68 addition for share capital & Premium without any verification not sustainable
Income Tax
Income Tax
Cash Deposit Out of Cash Sales treated as Undisclosed Income Under Section 68 & 69A
Income Tax
Income Tax
Section 68 not applies when assessee explained nature & source of Income
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.
