#Section 68
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Income Tax
Income Tax
No addition U/s 68 in respect of gift received from maternal aunt out of natural love
Income Tax
Income Tax
S.68 Addition cannot be made merely because Investor Company was from Kolkata
Income Tax
Income Tax
Mere Issue of 2nd notice U/s. 148 does not constitute Change of Opinion; AO can examine genuineness of share premium U/s 68
Income Tax
Income Tax
Provisions of S. 68 of Income-tax Act, must be read with Negotiable Instruments Act, 1881, particularly when liability is acknowledged on realization of cheque
Income Tax
Income Tax
Budget 2018 Rationalises provisions of section 115BBE
Income Tax
Income Tax
Initial burden on assessee to show that transactions in loose sheet were not in the nature of undisclosed investments
Income Tax
Income Tax
No addition in the hand of Firm for capital introduced by the partner
Income Tax
Income Tax
SOP to apply provisions of section 68 of Income tax Act, 1961
Income Tax
Income Tax
Mere furnishing of confirmations & PAN not sufficient to prove creditworthiness of creditors
Income Tax
Income Tax
Bogus LTCG from Penny stocks- ITAT Confirms Addition for failure to explain Jump in Price
Income Tax
Income Tax
AO cannot treat advances as gift merely on assumptions and presumptions
Income Tax
Income Tax
Addition for capital contributed by partner in assessee firm not justified
Income Tax
Income Tax
Accommodation entries: AO cannot make addition without showing that explanation of Assessee is not satisfactory or incorrect
Income Tax
Income Tax
Voluminous documents produced by Assessee cannot be discarded merely on the basis of statement of two individuals
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.
