#Section 68
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Income Tax
Income Tax
LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68
Income Tax
Income Tax
Unsecured Loan Addition U/s 68 Deleted; Banking Repayment & Identity Proved, No Need to Prove Source of Source – ITAT Ahmedabad
Income Tax
Income Tax
A Doctrinal Analysis of Deemed Income under Sections 68–69D of Income Tax Act, 1961
Income Tax
Income Tax
ITAT Ahmedabad Modifies U/s 263; Share Purchase Cost Disallowance U/s 115BBE on Bogus LTCG Restored to CIT(A)
Income Tax
Income Tax
No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
Income Tax
Income Tax
Section 68 Addition Deleted as PAN, ITR and Confirmations Proved Loan Creditworthiness
Income Tax
Income Tax
Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members
Income Tax
Income Tax
LTCG Addition Deleted as AO Relied Solely on Investigation Report Without Independent Inquiry
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
Income Tax
Income Tax
Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai
Income Tax
Income Tax
Penny Stock LTCG Addition U/s 68 Deleted – Documentary Evidence Accepted; Suspicion Cannot Replace Proof – ITAT Mumbai
Income Tax
Income Tax
Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai
Income Tax
Income Tax
Assessee Not Required to Prove Source of Source for Alleged Accommodation Loan: ITAT Mumbai
Income Tax
Income Tax
Mutual Fund Dividend Not Bogus u/s 68; Reopening Beyond 4 Years Held Change of Opinion; ₹39.53 Cr Deleted – ITAT Mumbai
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.
