#Section 68
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Income Tax
Income Tax
Third-Party Statement Alone Insufficient to Treat Loan as Bogus
Income Tax
Income Tax
Commission @0.15% Reflects True Income in Entry Operations
Income Tax
Income Tax
Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B
Income Tax
Income Tax
Excess trade advance received back in cash cannot be added u/s. 68 as unexplained cash credit
Income Tax
Income Tax
Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
Income Tax
Income Tax
Cash deposit by petrol pumps during demontisation partly allowed by Delhi ITAT
Income Tax
Income Tax
Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld
Income Tax
Income Tax
No Incriminating Material, No Addition in Section 153A Assessments
Income Tax
Income Tax
Identity and Genuineness Established: ₹10 Lakh Addition Set Aside
Income Tax
Income Tax
No Evidence, No Bogus LTCG: U/s 68 Can’t Rest on Suspicion
Income Tax
Income Tax
VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash
Income Tax
Income Tax
Section 151(ii) Violation Invalidates Late Section 148 Notices
Income Tax
Income Tax
Limited Scrutiny Overreach Quashes ₹90 Lakh Section 68 Addition
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
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.
