#Section 68
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Income Tax
Income Tax
Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
Income Tax
Income Tax
Ex-parte Section 68 Additions of ₹3.07 Cr Set Aside: ITAT Permits Additional Evidence
Income Tax
Income Tax
Bogus Sales Profit Addition Remanded: CIT(A) Failed to Pass Speaking Order
Income Tax
Income Tax
Bank Passbook Not ‘Book of Account’; Section 68 Addition Invalid, Rules ITAT
Income Tax
Income Tax
Share Premium Tax Addition Remanded for Selective Evidence Acceptance
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
ITAT Slams “Casual Approach” for Unexplained Cash Addition: Proof from Audited Books Must Be Verified
Income Tax
Income Tax
Addition towards bogus accommodation entry of LTCG deleted as primary onus discharged
Income Tax
Income Tax
ITAT Orders Fresh Verification of Unexplained Russian Remittances in Alleged Over-Invoicing Case
Income Tax
Income Tax
Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68
Income Tax
Income Tax
Typo Error in Recorded Reasons Doesn’t Invalidate Reassessment on Penny Stock LTCG
Income Tax
Income Tax
ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined
Income Tax
Income Tax
ITAT Chennai Remands Case Over Unexplained Cash Deposits for Fresh Hearing
Income Tax
Income Tax
Legal Heir Gets New Hearing: ITAT Remands Demonetisation Cash Deposit Case
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.
