#Section 68
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Income Tax
Income Tax
Section 68 cannot be applied in relation to the sales receipt
Income Tax
Income Tax
Bogus long-term capital gain on sale of shares- ITAT upheld Addition
Income Tax
Income Tax
Section 68 Addition cannot be made without proper enquiry by AO
Income Tax
Income Tax
Addition only for difference of GP on Normal & Bogus Purchase
Income Tax
Income Tax
Assessment of Cash Deposits in OCM Cases
Income Tax
Income Tax
Judgments in Favour of Revenue in Penny Stock Cases
Income Tax
Income Tax
Addition of bogus share capital u/s 68 and bogus purchases u/s 69 cannot be made in absence of incriminating material with AO
Income Tax
Income Tax
Section 68- No addition for duly explained cash deposited in bank
Income Tax
Income Tax
Section 68 additions justified on failure to prove identity of share applicants
Income Tax
Income Tax
Sec. 68 Addition cannot be made for mere non-compliance of notice by shareholders
Income Tax
Income Tax
Disallowance cannot be made solely on third party information- Section 68/69
Income Tax
Income Tax
Bogus Share Capital: ITAT criticises casual approach of Department
Income Tax
Income Tax
No addition U/s. 68 for Cash amount explained by assessee as derived from sale of agricultural produce
Income Tax
Income Tax
Addition for outstanding loan repaid by assessee subsequently was unjustified
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.
