#Section 68
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Income Tax
Income Tax
₹38.50 Crore Bogus Purchases Cannot Be Entirely Disallowed: Gujarat HC
Income Tax
Income Tax
“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition
Income Tax
Income Tax
Revision on Wrong Facts: Section 194Q Cannot Apply to Purchases Before 1 July 2021: ITAT Surat
Income Tax
Income Tax
Customer’s Payment, Another Firm’s Account: ₹45 Lakh Section 68 Addition Deleted by ITAT Surat
Income Tax
Income Tax
Recorded Land Investment Cannot Be Taxed Under Section 69: ITAT Chandigarh
Income Tax
Income Tax
Section 153A Addition Without Seized Material Invalid: Delhi HC
Income Tax
Income Tax
Section 68 Loan Additions Deleted as Identity, Creditworthiness & Genuineness Proved: ITAT Mumbai
Income Tax
Income Tax
Protective Addition Cannot Survive When Substantive Addition Is Deleted: ITAT Delhi
Income Tax
Income Tax
₹2.48 Crore Section 68 Addition Deleted as Bank Credits From Money Transfer Business Explained: ITAT Mumbai
Income Tax
Income Tax
Entry Operator’s Shadow Cannot Erase a Genuine Loan: ₹1.40 Crore Addition Deleted by ITAT Delhi
Income Tax
Income Tax
Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra
Income Tax
Income Tax
Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi
Income Tax
Income Tax
CIT(A) Cannot Remand Assessment Without Deciding Jurisdictional Grounds: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments for AYs 2011-12 and 2012-13 Quashed as Time-Barred: ITAT Delhi
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.
