#Section 68
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Income Tax
Income Tax
Section 68 Addition Deleted Due to Proven Identity and Source of Loans
Income Tax
Income Tax
No Addition for Demonetisation Cash Deposits Supported by Agricultural Income: ITAT Surat
Income Tax
Income Tax
Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
Income Tax
Income Tax
Bogus Purchase Theory Rejected; Section 69C Section 68 Additions Deleted in Full
Income Tax
Income Tax
PCIT Cannot Convert Bogus Purchase Disallowance into Section 69C Income via Revision u/s 263
Income Tax
Income Tax
Intra-Group Loan Restructuring & Partner Account Reclassification Not Bogus Credits
Income Tax
Income Tax
Property Deal Addition Fails for Breach of Section 153C Time Limits
Income Tax
Income Tax
Bogus Share Premium & Loan Confirmed as Section 68 Addition by ITAT Mumbai
Income Tax
Income Tax
Reopening Beyond 3 Years Quashed for Want of Proper Section 151(ii) Sanction from Pr. CCIT
Income Tax
Income Tax
Illegal Remand of Scrutiny Assessment Set Aside by ITAT Mumbai
Income Tax
Income Tax
Penny Stock LTCG Accepted as Genuine; No Assessee-Specific Evidence for Additions
Income Tax
Income Tax
No Section 68 Addition After Full Repayment of Loans Already Examined in Search Assessment
Income Tax
Income Tax
Recorded Sales Cannot Be Taxed Again U/s 68; Additions Based Only on Third-Party Statement Deleted
Income Tax
Income Tax
WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad
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.
