#Section 68
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Income Tax
Income Tax
No Section 68/69C addition for mere non appearance of same director
Income Tax
Income Tax
Gift cannot be treated as unexplained cash credit u/s 68 merely based on doubts
Income Tax
Income Tax
ITAT deletes Section 68 Addition for Share Premium
Income Tax
Income Tax
Actual Receipt of Money mandatory to invoke section 68
Income Tax
Income Tax
Section 68 addition by treating creditors as not genuine- Draft Submission
Income Tax
Income Tax
Repayment of Loans Mitigates Invocation of Section 68 When Genuineness Proved
Income Tax
Income Tax
LTCG cannot be treated as Unexplained Cash Credits merely for astronomical increase in price of shares
Income Tax
Income Tax
ITAT deletes addition made merely based on exparte Ad-Interim order of SEBI
Income Tax
Income Tax
Addition for unexplained share capital & premium without providing third party statement & cross examination unsustainable
Income Tax
Income Tax
No addition for unexplained cash deposit if Sale amount exceeds cash deposit in bank
Income Tax
Income Tax
No addition for alleged bogus share capital if Identity of Shareholders Known to Department
Income Tax
Income Tax
Addition for Share Capital & Premium: ITAT remands back case to CIT(A) for taking proper cognizance of evidence
Income Tax
Income Tax
ITAT explains principals for addition of new source of income by CIT(A)
Income Tax
Income Tax
Section 68 additions merely on third Party Statement without cross examination was invalid
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.
