#Section 68
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Income Tax
Income Tax
Statements recorded during survey have no evidentiary value unless corroborated by material evidence
Income Tax
Income Tax
Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure
Income Tax
Income Tax
Demonetization Cash Deposit: ITAT Remands Addition Due to Lack of Proper Inquiry
Income Tax
Income Tax
Capital Balance Explained Through Earlier Year’s ITR: ITAT Agra deletes Addition
Income Tax
Income Tax
Section 69A/69B: Excel noting retracted statements cannot justify additions – ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes LTCG Addition as “Human Probability” Can’t Replace Evidence
Income Tax
Income Tax
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
Income Tax
Income Tax
Addition u/s. 68 quashed as evidences establishing identity, creditworthiness and genuineness not invalidated
Income Tax
Income Tax
Assessment Based on Nonexistent Case Law Quashed: Bombay HC Warns Against Blind AI Reliance
Income Tax
Income Tax
Gifts from Sisters Held Genuine – Section 68 Can’t Tax Natural Love and Affection
Income Tax
Income Tax
Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material
Income Tax
Income Tax
Typo Triggered ₹7.86 Cr Addition: Return Remanded for Re-Examination
Income Tax
Income Tax
Valuing unsold scrips at market value and taxing not sustained as unrealized gain cannot be taxed
Income Tax
Income Tax
AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi
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.
