#Section 68
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Income Tax
Income Tax
Addition for Bogus share capital not sustainable without proving that shareholders did not have credit worthiness
Income Tax
Income Tax
Addition U/s. 68 for Capital contribution to firm by partner
Income Tax
Income Tax
Addition U/s. 68 for bogus share capital not justified for mere non-response by shareholders to summon U/s. 133(6)
Income Tax
Income Tax
ITAT confirm additions for unaccounted cash deposited in bank a/c jointly held with accountant
Income Tax
Income Tax
Addition for sundry creditors without rejecting purchase are not sustainable
Income Tax
Income Tax
Tax Treatment of Cash Credits U/s. 68 of Income Tax Act, 1961
Income Tax
Income Tax
After rejection of books of accounts AO cannot make Addition U/s. 40A (3) & 68
Income Tax
Income Tax
Addition U/s. 68 justified if Genuineness & creditworthiness of donor not proved
Income Tax
Income Tax
Addition U/s. 68 cannot be made for mere no reply of notice U/s. 133(6) by creditors
Income Tax
Income Tax
Addition u/s 68 merely on the basis of Bank Passbook not sustainable
Income Tax
Income Tax
Addition U/s 68 justified for Receipts from non-existent broker
Income Tax
Income Tax
Addition U/s. 68 justified if Assessee failed to establish creditworthiness of donors
Income Tax
Income Tax
Addition U/s 68 merely for Share capital/ premium for Receipts from companies having registered office at same address not justified
Income Tax
Income Tax
Share Application Money: Addition U/s. 68 not justified if AO not enquired on details submitted by Assessee
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.
