#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.

Old Trade Payables Cannot Be Taxed Again Under Section 68: ITAT Chennai

Addition towards bogus LTCG merely based on presumption without corroborative evidence cannot be sustained

Addition u/s. 68 upheld as money trail establishes circulation of unaccounted funds through shell company

STCG tax paid u/s. 111A cannot be reclassified u/s. 68 r.w.s. 1115BBE without any basis

ITAT Chennai Deletes Rs. 8 Lakh Addition for Cash Deposit from Casuarina Tree Sale Income

One E-Way Bill is Sufficient for Multiple Invoices: Allahabad High Court

No Double Taxation: ITAT Deletes Section 68 Addition on Cash Sales in Dairy Business

Share in Property Sale not Unexplained Credits under Section 68: ITAT Delhi

Identity, PAN, ITR & Repayment Proved – ITAT Rules in Favour of Assessee on Unsecured Loans

ITAT Bangalore Condones Delay for 74-Year-Old HUF Kartha – Substantial Justice Prevails

CIT(A) Cannot Dismiss Appeal in Limine, ₹3.80 Cr Addition Remanded for Fresh Hearing

Assessee Fails to Prove Loan- ITAT Delhi Upholds Rs.1 Cr Addition

Section 263 Invoked Validly if AO Failed to Apply 115BBE on Surrendered Stock: ITAT Jaipur

ITAT Delhi Deletes Rs.11.21 Cr Addition Against Ex-MLA – PAN Mismatch Fatal
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.
