#Section 68
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Income Tax
Income Tax
Addition Not Possible U/S 68 Once Identity, Creditworthiness & Genuineness Of Transaction Is Proved
Income Tax
Income Tax
Capital Gain cannot be treated as bogus on human probabilities, suspicion, conjectures and surmises
Income Tax
Income Tax
ITCG cannot be held bogus merely on human probabilities or surmises
Income Tax
Income Tax
Sec. 68 addition of share application money cannot be made if assessee explains nature & source of credit
Income Tax
Income Tax
Addition for Unexplained cash credits cannot be made for doubt on source of credit
Income Tax
Income Tax
Addition for cash deposit in Bank cannot be made if Assessee duly explained source
Income Tax
Income Tax
No addition u/s 68 for bogus LTCG without substantial evidence
Income Tax
Income Tax
AO cannot assess share premium as income on the ground that it is excessive
Income Tax
Income Tax
Income / Losses declared by Investor Companies not a Sole Criterion to examine Creditworthiness
Income Tax
Income Tax
LTCG on sale of shares cannot be treated bogus merely on investigation report
Income Tax
Income Tax
Section 68 addition based on handwritten confirmation of lenders
Income Tax
Income Tax
LTCG on shares cannot be treated as Bogus on mere alleged share price rigging
Income Tax
Income Tax
Tax on Undisclosed source of Income under Income Tax Act, 1961
Income Tax
Income Tax
Addition for Cash deposit in Bank explained without supporting documents justified
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.
