#Section 68
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Income Tax
Income Tax
S. 68: Private limited co cannot say that it has no clue about Shareholders
Income Tax
Income Tax
Section 68 not applicable on Acquisition of shares of certain companies by issuance of shares to respective parties of Appellant Company
Income Tax
Income Tax
Mere Confirmation Letter not sufficient to prove Cash Credits Genuineness
Income Tax
Income Tax
Share Capital Cannot Be Treated as Undisclosed Income of Company: Madras HC
Income Tax
Income Tax
ITAT on Assessment of share capital/ premium as unexplained cash credit
Income Tax
Income Tax
Addition for Bogus Share Capital cannot be made on the basis of mere suspicion
Income Tax
Income Tax
Addition U/s 68 justified on failure to substantiate gift with supportive evidences
Income Tax
Income Tax
Addition for Gift justified on failure to substantiate claim of gift received
Income Tax
Income Tax
Addition for Bogus Purchases based merely on statements and not backed by any material evidences is not sustainable
Income Tax
Income Tax
ITAT justified in not allowing set-off of share trading business loss against cash credit addition
Income Tax
Income Tax
Brief Study of Section 269SS, 269T, 68 and 69 of Income Tax Act,1961
Income Tax
Income Tax
Mere investigation wing report not sufficient to treat a transaction as Bogus
Income Tax
Income Tax
Bogus capital gain: Addition merely based on statements recorded by Investigation Wing not valid
Income Tax
Income Tax
Firm not Assessable for Unexplained Cash Credits for Capital Introduced by Partner
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.
