#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.

ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry

ITAT Quashes ₹13.87 Crore Addition Under Section 68 for HUF Bank Credits

Protective Additions Not Justified Without Partner Substantiation, ITAT Allows Fresh Hearing

ITAT Deletes Section 68 Addition: Assessee Proves Identity, Genuineness & Creditworthiness

ITAT Restores ₹34.45 Cr Addition Case to AO for Verification of Creditor Liabilities

Karnataka HC Dismisses Revenue Appeal on Abnormal Cash Sales During Demonetization

ITAT Allows Gifts from Sisters; Tax Addition Cannot Be Based on Donor’s Non-Scrutiny

ITAT Sets Aside Ex-Parte Order for Lack of Reasoned Findings by CIT(A)

ITAT Ahmedabad Upholds CIT(A) Order Allowing Unsecured Loans & Housing Loan Interest

ITAT Allows Partial Relief on Demonetisation Cash Deposits Citing Agricultural Background

TDR Sale Bank Credits: ITAT Rejects Books, Applies 12% Profit Rate

Bogus Entry Addition Deleted: ITAT Voids ₹78 Lakh Addition U/S 68 Due to Genuineness Established in Precedent Cases

No Books, No Section 68 Addition: ITAT Deletes Loans and Capital After Estimating Liquor Trade Profit

ITAT Quashes Rectification U/S 154: Debatable Issue Cannot Trigger Section 115BBE Special Tax
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.
