#Section 68
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Income Tax
Income Tax
31000% increase in share value can be suspicious but cannot be evidence
Income Tax
Income Tax
Unexplained cash credits – Section 68 – Case Laws – Assessment
Income Tax
Income Tax
Accommodation entries from fake companies – Case Laws, Assessment Issues
Income Tax
Income Tax
Section 115BBE and Section 68 – Taxing the unexplained!
Income Tax
Income Tax
Section 68 Bogus share capital: Addition justified on failure to establish identity
Income Tax
Income Tax
Sec. 68 addition of undisclosed credit liability justified in case of non-satisfactory explanation
Income Tax
Income Tax
Addition U/s 68 not justified for Mere Non-Production of Director of Share Holder Company
Income Tax
Income Tax
Addition U/s. 68 for Receipt of share capital not justified when Identity, creditworthiness & genuineness proved
Income Tax
Income Tax
Sec. 68 addition cannot be made merely for exorbitant premium
Income Tax
Income Tax
Receipt of share application money not taxable in case of non-resident
Income Tax
Income Tax
Mere non production of Director of share holder company cannot justify addition u/s 68
Income Tax
Income Tax
Addition for Share premium U/s. 68 cannot be made merely on the ground that directors of share subscribers did not turn up before AO
Income Tax
Income Tax
Addition U/s. 68 rw section 56: Addition for share premium in excess of Fair Value
Income Tax
Income Tax
Creditworthiness of investor company cannot rejected merely for declaring low income
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.
