#Section 68
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Income Tax
Income Tax
Section 68 – Meaning of Satisfactory explanation with respect to unexplained income!
Income Tax
Income Tax
No section 68 Addition for URD Purchase supported with Strong Evidences
Income Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Cash found short cannot be treated as income of assessee
Income Tax
Income Tax
Section 68 Bogus Cash Credits: Revenue can examine source of source
Income Tax
Income Tax
ITAT refers back matter of ₹ 3.2 Crore addition for Share premium to AO
Income Tax
Income Tax
Undisclosed Business Income not taxable under Section 115BBE r.w. Section 68 & 69
Income Tax
Income Tax
Purchase credited in books cannot be added under section 68
Income Tax
Income Tax
HC upheld Tribunal decision of estimating Profit @2% of Total Credits
Income Tax
Income Tax
section 68 not apply to allotment of shares for non-cash consideration
Income Tax
Income Tax
Income already disclosed under PMGKY, 2016 cannot be treated as Unexplained Income u/s 68
Income Tax
Income Tax
AO cannot treat Share Premium as Bogus without proper investigation
Income Tax
Income Tax
No section 68 addition if Assessee Proves Identity, Creditworthiness & Genuineness
Income Tax
Income Tax
ITAT deletes addition for share premium as Assessee establishes identity, genuineness & creditworthiness of investor
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.
