#Section 68
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Income Tax
Income Tax
Addition based on unauthentic / Unsigned Swiss bank statement U/s. 68 not sustainable
Income Tax
Income Tax
Violation of SEBI regulations by broker would not make assessee’s share transactions bogus
Income Tax
Income Tax
S. 68 Principle of peak credit not applicable when deposits remain unexplained
Income Tax
Income Tax
Income disclosure under fear of penalty or other proceedings cannot be termed voluntary
Income Tax
Income Tax
AO justified in making addition for unexplained amount deposited in bank
Income Tax
Income Tax
Addition U/s. 68 justified for failure to establish genuineness of cash contributions and capacity of creditors
Income Tax
Income Tax
Exemption u/s. 10(23C)(v) eligible on addition under section 68
Income Tax
Income Tax
Mere Cheque payment and establishing ID of creditors is not sufficient to make a loan genuine
Income Tax
Income Tax
Assessee cannot be allowed to take advantage of his own wrong: HC
Income Tax
Income Tax
Addition for unexplained cash deposits justified if explanation furnished by assessee not verifiable
Income Tax
Income Tax
Section 68: Peak Credit Benefit to accommodation entry provider
Income Tax
Income Tax
Onus of ensuring presence of deponent cannot be shifted to assessee
Income Tax
Income Tax
Bogus share capital: If document shows genuineness of transaction it cannot be treated as bogus for non appearance of shareholder
Income Tax
Income Tax
Bogus share capital: Discharge of Onus & Law on not giving cross-examination
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.
