#Section 68
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Income Tax
Income Tax
Inter-Charity Donations is Valid Application of Income: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Income Tax
Income Tax
Section 68 Loan Addition Solely on Third-Party Statement Fails if no Independent AO Inquiry
Income Tax
Income Tax
Section 68 Addition Fails Without Proof of Actual Penny Stock Trades: ITAT Mumbai
Income Tax
Income Tax
Opening Balances and Proven Loans Cannot Be Taxed on Suspicion: ITAT Mumbai
Income Tax
Income Tax
ITAT Kolkata Quashed Assessment for Exceeding Limited Scrutiny Jurisdiction
Income Tax
Income Tax
Unsecured Loan Addition Deleted as No Incriminating Material Found during Search
Income Tax
Income Tax
Matter Remanded as Stock & Sales Figures Mismatched During Demonetisation: ITAT Lucknow
Income Tax
Income Tax
ITAT Mumbai Quashed Section 68 Addition Due to Evidence of Inherited Jewellery
Income Tax
Income Tax
Section 68 Demonetisation Deposit Addition Deleted Due to Genuine Cash Sales Evidence
Income Tax
Income Tax
Section 68 Addition Cannot Rest on Non-Filing of Creditor’s Return: Patna HC
Income Tax
Income Tax
Addition under Section 69 Cannot Be Based on Unsigned, Unacted Agreement
Income Tax
Income Tax
No Penalty for Recharacterising Capital Gains as Business Income
Income Tax
Income Tax
No Section 68 Addition When Capital Introduction Pertains to Another Year
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.
