#Section 68
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Income Tax
Income Tax
Unexplained cash credit U/s. 68 cannot be treated as business income & not eligible for Section 80P Deduction
Income Tax
Income Tax
ITAT upheld section 68 Addition- Big Jump in Share Price of unknown Company
Income Tax
Income Tax
No addition u/s 68 merely on information from investigation wing
Income Tax
Income Tax
Bogus Purchases- Entire purchase amount cannot be added
Income Tax
Income Tax
Liability payable as a consequence of trading transaction cannot be added U/s. 68
Income Tax
Income Tax
Section 68 not applicable to Share Purchase against Issuance of Share
Income Tax
Income Tax
Addition of bogus share capital merely for non- production of directors unjustified
Income Tax
Income Tax
No limitation on amount of premium that can be charged on Share Capital: SC
Income Tax
Income Tax
Addition u/s 68 cannot be made merely because investment was considerably large
Income Tax
Income Tax
Sec. 68 addition unjustified when assessee explains both nature & source of share capital
Income Tax
Income Tax
Bogus share capital: Relief cannot be given merely on basis of Ration Card, Voter ID etc
Income Tax
Income Tax
No addition u/s 68 if burden of proof discharged by filing sufficient evidences
Income Tax
Income Tax
Huge Investment with no Income Source: ITAT upheld Addition
Income Tax
Income Tax
No addition U/s 68 in absence of incriminating material during search
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.
