#Section 68
Log in to FollowEvery article filed under the “Section 68” tag — analysis, news and updates.
2,950 articlesIncome Tax
Income Tax
Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Income Tax
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Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
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Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
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PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
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Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
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₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
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Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
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Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
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Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
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Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
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Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
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Sec 68 Addition on Alleged Bogus Loans Remanded – No Independent Enquiry by AO or CIT(A)
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ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
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Income Tax
