#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Wrong Taxpayer Facts Make Appellate Order Perverse: ITAT Agra

ITAT Deletes ₹4.25 Crore Section 68 Share Capital Addition

Third-Party Material Must Be Disclosed Before Addition: ITAT Ahmedabad

ITAT Orders Fresh Examination of ₹1.80 Crore Alleged Accommodation Entries

Directors Proved Source: ITAT Deletes ₹17.46 Crore Section 68 Addition

₹38.50 Crore Bogus Purchases Cannot Be Entirely Disallowed: Gujarat HC

“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition

Revision on Wrong Facts: Section 194Q Cannot Apply to Purchases Before 1 July 2021: ITAT Surat

Customer’s Payment, Another Firm’s Account: ₹45 Lakh Section 68 Addition Deleted by ITAT Surat

Recorded Land Investment Cannot Be Taxed Under Section 69: ITAT Chandigarh

Section 153A Addition Without Seized Material Invalid: Delhi HC

Section 68 Loan Additions Deleted as Identity, Creditworthiness & Genuineness Proved: ITAT Mumbai

Protective Addition Cannot Survive When Substantive Addition Is Deleted: ITAT Delhi

₹2.48 Crore Section 68 Addition Deleted as Bank Credits From Money Transfer Business Explained: ITAT Mumbai
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.
