#Section 68
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Income Tax
Income Tax
ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment
Income Tax
Income Tax
GST Paid Due to Supplier Default Allowable as Business Expense: ITAT Chandigarh
Income Tax
Income Tax
Nominal & Associate Members Do Not Invalidate Section 80P Deductions: ITAT Panaji
Income Tax
Income Tax
Typo Can’t Create a Bogus Creditor: ITAT Deletes Rs. 2.02 Cr Addition
Income Tax
Income Tax
Covid & Wrong Advice Justify Delay: ITAT Calls for De-Novo Hearing on 153A Assessment
Income Tax
Income Tax
ITAT Pune Allows LTCG Exemption After SEBI Revokes Penny Stock Findings
Income Tax
Income Tax
Reopening Quashed as Original Reason for 147 Fails – No Other Additions Can Survive
Income Tax
Income Tax
When AO Relies Blindly on Old Penny-Stock Data, Reopening Cannot Stand
Income Tax
Income Tax
Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed
Income Tax
Income Tax
Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
Income Tax
Income Tax
Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Income Tax
Income Tax
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
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.
