#Section 68
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2,946 articlesIncome Tax
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No Evidence of Accommodation Entry, Section 10(38) Exemption Allowed: ITAT Mumbai
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Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi
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Donations from Identified Donors Cannot Be Taxed as Anonymous Donations: Delhi ITAT
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Delhi ITAT: Demonetisation Addition Deleted Despite No Cash Balance in Earlier Section 44AD ITRs
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ITAT Deletes 200% Penalty on Disallowed Section 80GGC Political Donation Claim
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Gujarat HC Upholds Section 10(38) Exemption as LTCG Was Supported by Evidence
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ITAT Mumbai Deletes Section 68 Addition on Sunrise Asian Shares LTCG Claim
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Bombay HC Upholds Deletion of Section 68 Addition as Creditworthiness Was Established
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ITAT Varanasi Deletes Section 68 Addition on Cash Sales Already Accounted as Turnover
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ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats
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Client Code Modification Alone Cannot Justify Section 68 Addition: ITAT Mumbai
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ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason
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ITAT Raipur: Ad Hoc Wage Disallowance Cut to ₹1 Lakh; Section 68 Additions Deleted
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