#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reassessment notice u/s 148 quashed – Income below ₹50 lakh wrong sanctioning authority – ITAT Mumbai
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
Income Tax
Income Tax
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Demonetisation Cash Deposits Deleted – Source Explained from Books & Sales
Income Tax
Income Tax
Reassessment Quashed – Invalid Approval U/s 151 Vitiates Jurisdiction
Income Tax
Income Tax
Reassessment Quashed – No Addition on Original Reason for Reopening
Income Tax
Income Tax
Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 10% – CIT(A) Relief Upheld
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
Income Tax
Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Income Tax
Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
ITAT Bangalore : Demonetisation Cash Deposits Cannot be Added u/s 68 When Supported by Books – GP Addition Deleted Without Defects in Accounts
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.
