#Section 68
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Income Tax
Income Tax
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Income Tax
Income Tax
Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
Income Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata
Income Tax
Income Tax
Cash Gifts From Relatives Not Taxable; Section 68 Addition Quashed by ITAT Kolkata
Income Tax
Income Tax
ITAT Delhi Deletes Share Capital & 56(2)(viib) Additions: DCF Valuation Upheld
Income Tax
Income Tax
Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
Section 143(3) Order Invalid as Assessment Had Abated on Search Date
Income Tax
Income Tax
Penalty u/s 271(1)(c) Not Sustainable on Estimated/40(a)(ia)/41(1) Additions: ITAT Agra
Income Tax
Income Tax
Penny Stock LTCG Held Genuine Despite Investigation Reports: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition Set Aside as Onus of Proof Was Discharged
Income Tax
Income Tax
Capital Continuity Proved, ₹10.63 Crore Section 68 Addition Deleted
Income Tax
Income Tax
Bogus Share Deals: Section 68 Addition Limited to 2% Commission
Income Tax
Income Tax
Section 115BBE Inapplicable After Cash Credit Deletion
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.
