#Section 68
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Income Tax
Income Tax
High-Pitched Assessment Should Be Decided on Merits, Not Buried Under Delay Technicalities: ITAT Bangalore
Income Tax
Income Tax
Section 68 Not Applicable to Repayment of Loans Given in Earlier Year: ITAT Delhi
Income Tax
Income Tax
Cash Withdrawn Earlier Cannot Become ‘Unexplained Cash’ on Re-Deposit: ITAT Bangalore
Income Tax
Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Finance
Finance
Inheritance Isn’t a Birthright When a Valid Will Exists: SC
Income Tax
Income Tax
Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years
Goods and Services Tax
Goods and Services Tax
Absence of e-Tax Invoice Alone Not Enough for Transit State to Impose GST Penalty
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Source of Source
Income Tax
Income Tax
Difference Between Projected & Actual Revenue Cannot Invalidate DCF Valuation: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed as AO Used Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Customer Advances Were Regular Business Receipts
Income Tax
Income Tax
Penalty for Unsecured Loans Not Automatic Merely for Section 68 Addition: ITAT Bangalore
Income Tax
Income Tax
ITAT Rejects Addition Based on Excel File Entries Due to Lack of Direct Evidence
Income Tax
Income Tax
ITAT Deletes ₹6 Cr Addition as Share Sale Transactions Were Through Banking Channels
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.
