#Section 68
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Income Tax
Income Tax
Entire purchases cannot be disallowed as Bogus If AO accepted sales
Income Tax
Income Tax
No Section 68 Addition for issue of Shares on Premium in lieu of shares
Income Tax
Income Tax
Tax Treatment of Gifts Received By an Individual or HUF
Income Tax
Income Tax
CBDT Instruction No. 1916 will not take away the benefit of explained jewellery
Income Tax
Income Tax
Bogus share capital/ premium- SC dismisses Review Petition of NRA Iron & Steel
Income Tax
Income Tax
Section 68 addition cannot be made when source of sources proved
Income Tax
Income Tax
Cash credits can be taxed only in the year of credit
Income Tax
Income Tax
Assessee can be asked to prove Source of Credits but Not Source of Source
Income Tax
Income Tax
Recent Judicial interpretation of Section 68 of Income Tax Act 1961
Income Tax
Income Tax
Section 68 addition Not Justified in case of Issue of Shares in Exchange of Shares
Income Tax
Income Tax
Mere transaction through banking channel not sufficient to prove genuineness
Income Tax
Income Tax
No section 68 addition merely based on AO’s surmises & conjectures
Income Tax
Income Tax
Taxation of Deposits Made With Banks in SBNs
Income Tax
Income Tax
Bogus purchases- Entire Purchase amount cannot be disallowed
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.
