#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.
Income Tax
Income Tax
Delhi HC Upholds Reopening Based on ‘Yes, I Am Convinced’ Approval
Income Tax
Income Tax
Additions u/s 2(22)(e) & 68 Deleted – Payments Held Against Salary & Refund from Broker
Income Tax
Income Tax
Addition u/s 68 on Alleged Bogus Sales Deleted – Tribunal Holds Double Taxation Unjustified
Income Tax
Income Tax
Penny stock theory fails again – Revenue can’t rely on generic Investigation Wing reports: ITAT Mumbai
Income Tax
Income Tax
Penny stock addition deleted – Investigation Wing report alone not enough
Income Tax
Income Tax
Section 263 Invalid When PCIT Questions AO’s Pen/Order Without Proof: ITAT Lucknow
Income Tax
Income Tax
Undisclosed source of income addition not sustained since transaction duly recorded in books of accounts
Income Tax
Income Tax
ITAT Delhi Partly Allows Jeweller’s Appeal: ₹50 Lakh Bogus Sale Addition Upheld
Income Tax
Income Tax
Shell Companies Can’t Lend Crores: ITAT Confirms ₹14.69 Cr Cash Credit Addition
Income Tax
Income Tax
Journal Entries Not Cash Credits, ₹10.51 Cr Addition Deleted by ITAT Delhi
Income Tax
Income Tax
Sundry Creditors Cannot Be Taxed Once Purchases Accepted: ITAT Delhi Deletes Addition
Income Tax
Income Tax
Fully Explained Gift From Daughter Not Taxable as Unexplained Cash Credit
Income Tax
Income Tax
No Section 68 Addition as Penny Stock Transactions Did Not Yield LTCG
Income Tax
Income Tax
Half of Purchases Cannot Be Treated as Bogus Without Verification: 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.
