#Section 68
Log in to FollowEvery article filed under the “Section 68” tag — analysis, news and updates.
2,950 articlesIncome Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Income Tax
Income Tax
Redeployment of Withdrawn Cash Cannot Trigger Section 68 Addition: Source Proven
Income Tax
Income Tax
Demonetisation Cash Sales Accepted: No U/s 68 Addition Without Proof of Bogus Sales
Income Tax
Income Tax
LTCG Addition Deleted: No Evidence Linking Assessee to Penny Stock Scheme
Income Tax
Income Tax
Penny Stock LTCG Not Bogus Based Only on Investigation Reports: ITAT Ahmedabad
Income Tax
Income Tax
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
Section 68 Addition Upheld for Failure to Prove Genuineness of Advance: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds Addition as Cash Hoarding Explanation Failed Human Probability Test
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
Gift from Spouse: Tax-Free… Until You Fail to Prove It
Income Tax
Income Tax
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
Income Tax
Income Tax
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax
Income Tax
Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
Income Tax
Income Tax
