#Section 68
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Income Tax
Income Tax
No Section 68 addition if Assessee under Presumptive Scheme not maintains Books
Income Tax
Income Tax
ITAT deletes Addition of Rs. 300 Lakh – section 68 – unexplained cash credit
Income Tax
Income Tax
No addition for under invoicing merely based on Section 132(4) statement
Income Tax
Income Tax
Share premium amount : No Section 68 addition for flimsy reasons
Income Tax
Income Tax
ITAT deletes addition for amount received from Mauritius entity towards issue of Shares
Income Tax
Income Tax
Section 68 addition not justified for Share issued to other companies in lieu of shares
Income Tax
Income Tax
AO cannot made addition under section 68 despite furnishing of confirmations on flimsy Grounds
Income Tax
Income Tax
No addition for Share application money if Recipient company proves identity, genuineness of transactions & creditworthiness of parties
Income Tax
Income Tax
Section 263 order based on ‘cut & paste’ reasoning was Invalid: ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition for Share Capital unjustified if Creditworthiness Proved
Income Tax
Income Tax
Section 68 Addition Justified for Unexplained Gifts Received from Non-Related Donor
Income Tax
Income Tax
Section 68 Addition for share capital/premium invalid if opportunity of cross-examination of witness not given
Income Tax
Income Tax
No section 68 Addition in Absence of Primary & Independent Enquiry by AO
Income Tax
Income Tax
No section 36(1)(iii) disallowance unless Direct Nexus between Borrowed Funds & Capital Withdrawals
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.
