#Section 68
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Income Tax
Income Tax
Reopening Quashed Due to Borrowed Satisfaction in Share Capital Case
Income Tax
Income Tax
Bogus Commission to Shell Entity Taxable Under Section 68
Income Tax
Income Tax
Reassessment Quashed Due to Change of Opinion on Share Capital Scrutiny
Income Tax
Income Tax
Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine
Income Tax
Income Tax
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
Income Tax
Income Tax
Reopening Beyond 3 Years Below ₹50 Lakh Quashed
Income Tax
Income Tax
Section 68 Addition Cannot Be Taxed Twice, ITAT Directs Netting Off from Business Receipts
Income Tax
Income Tax
Failure to Prove Cash Source Justifies Addition Under Section 69A: ITAT Hyderabad
Income Tax
Income Tax
Buyback through High Court approved scheme needs verification of NAV valuation u/r 11UA: Matter remitted
Income Tax
Income Tax
Ex-parte Enhancement Without Notice Unsustainable: ITAT ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 68 based on certain statement not sustained as documentary evidence not considered
Income Tax
Income Tax
FMV Claim Rejected Because No Error Shown in Valuation Methodology
Income Tax
Income Tax
Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad
Income Tax
Income Tax
Section 68 Addition Deleted as Unsecured Loans Were Repaid Subsequently
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.
