#Section 68
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2,950 articlesIncome Tax
Income Tax
ITAT Mumbai: Reassessment Void for Faceless Violation – ₹1.64 Cr Addition Collapses
Income Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Section 68 Addition Deleted – Suspicion on Lender’s Finances Cannot Replace Evidence
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Income Tax
Income Tax
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Income Tax
Income Tax
Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
