#Section 68
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Income Tax
Income Tax
No addition U/s 68 in absence of incriminating material during search
Income Tax
Income Tax
Addition u/s 68 was justified in respect of unexplained creditors shown as bogus
Income Tax
Income Tax
Bogus Share Premium/Share Capital – Responsibility of Assessee to Prove with Cognet Evidence
Income Tax
Income Tax
Private Placement – of Shares or Unaccounted Money ???
Income Tax
Income Tax
Assessee Company failed to prove genuineness of investor section 68 gets attracted: SC
Income Tax
Income Tax
Summary of Hon’ble Supreme Court ruling on Section 68 of Income Tax, 1961
Income Tax
Income Tax
No addition u/s 68 of short-term capital loss merely on Investigation Wing report
Income Tax
Income Tax
SC upheld addition of Share Capital and Share premium
Income Tax
Income Tax
Addition cannot be made just because share premium is abnormally high as per test of human probabilities
Income Tax
Income Tax
No addition can be made for mere non-production of directors of shareholder companies
Income Tax
Income Tax
Unexplained cash credit entries in first year of business cannot be treated as unexplained income
Income Tax
Income Tax
Addition based on seized document related to year different than notice issued U/s. 153C not valid
Income Tax
Income Tax
Valuation for Share Premium on Preference share cannot be made on mere suspicion
Income Tax
Income Tax
Bogus Capital gain: Order Without Cross Examination Opportunity is invalid
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.
