#Section 68
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Section 68 Fails When Loan Is Repaid and Properly Documented: ITAT Kolkata
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Cash Sales During Demonetisation Held Genuine, Section 68 Fails
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Commission Addition Deleted for Lack of Proof of Accommodation Entries: ITAT Delhi
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Demonetisation Cash Deposits: ITAT Cuts Section 68 Addition to ₹2 Lakh as Books Not Rejected
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Demonetisation Cash Deposits Accepted: ITAT Caps Addition at ₹2 Lakh, Disallows 115BBE
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ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination
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No Addition in Unabated Search Year Without Seized Evidence: ITAT Kolkata
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Mere “Approved” Not Enough: ITAT Voids Reopening for Mechanical Sanction
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Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi
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Belated Return Under Section 148 Still Requires 143(2) Notice: ITAT Delhi
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Cash Advances Not Taxable Before Project Completion Under PCM
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Share Capital from Promoters Cannot Be Added as unexplained Without Evidence: ITAT Kolkata
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Accommodation Entry Case: Reassessment Beyond 3 Years Invalid Without Proper Sanction
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