#Section 68
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2,951 articlesIncome Tax
Income Tax
LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68
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Unsecured Loan Addition U/s 68 Deleted; Banking Repayment & Identity Proved, No Need to Prove Source of Source – ITAT Ahmedabad
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A Doctrinal Analysis of Deemed Income under Sections 68–69D of Income Tax Act, 1961
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ITAT Ahmedabad Modifies U/s 263; Share Purchase Cost Disallowance U/s 115BBE on Bogus LTCG Restored to CIT(A)
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No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
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Section 68 Addition Deleted as PAN, ITR and Confirmations Proved Loan Creditworthiness
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Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members
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LTCG Addition Deleted as AO Relied Solely on Investigation Report Without Independent Inquiry
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ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
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Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai
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Penny Stock LTCG Addition U/s 68 Deleted – Documentary Evidence Accepted; Suspicion Cannot Replace Proof – ITAT Mumbai
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Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai
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Assessee Not Required to Prove Source of Source for Alleged Accommodation Loan: ITAT Mumbai
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