#Section 68
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Income Tax
Income Tax
Mere furnishing Shareholders ID not sufficient to discharge onus u/s 68
Income Tax
Income Tax
Loan received out of Bogus Share Capital of lender- Unexplained Income?
Income Tax
Income Tax
Confirmation letter by creditor establishes only identity & not creditworthiness & genuineness
Income Tax
Income Tax
Sec. 68 AO cannot Examine Source of Source in Non-Share Capital Cases
Income Tax
Income Tax
Sec. 68 Mere Establishing Identity of Creditors is not sufficient
Income Tax
Income Tax
1st proviso to Sec. 68 inserted by Finance Act, 2012 is prospective: Bombay HC
Income Tax
Income Tax
1st proviso to Sec. 68 inserted by Finance Act, 2012 is retrospective: ITAT Kolkatta
Income Tax
Income Tax
Capital gains from penny stocks cannot be denied on presumption
Income Tax
Income Tax
Bogus share capital: Source of source relevant even for period before amendment to section 68
Income Tax
Income Tax
Sec. 68 Unexplained Credit can only be added to taxable income of AY in which it occurs
Income Tax
Income Tax
Section 68: Identity and credit worthiness of creditors not establishes with mere Submission of Name and address not sufficient
Income Tax
Income Tax
Section 68: ITAT gives relief to Reliance Group, Deletes addition of Rs. 700 crore
Income Tax
Income Tax
S. 68 Onus of Assessee discharged on submission of names, addresses, PAN, bank statement, income-tax returns of Loan Creditors
Income Tax
Income Tax
SC upheld addition of loan taken fraudulently by creation of accounts by way of name leading
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.
