#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.

Low Income Doesn’t Mean Low Creditworthiness: AO Must Investigate U/s 68

ITAT Deletes Section 68 Addition on Trade Creditors, Rejects Profit Estimation

Old Trading Liability Cannot Be Taxed Under Section 41(1) Merely for Missing Confirmations: ITAT Mumbai

ITAT Jodhpur Deletes ₹3.36 Crore Section 69A Addition on Demonetisation Cash Deposits

Madras HC Upholds Deletion of Penny Stock Gains Addition under Section 68

ITAT Jodhpur Deletes 115BBE Rate on Survey Surrender Without Deeming Provision

Stale Investigation Material Cannot Justify Reassessment: ITAT Delhi

₹1.80 Crore Cash During Demonetisation; ITAT Delhi Restricts Section 68 Addition to ₹5 Lakh

ITAT Hyderabad Rejects Section 69A on Recorded Rent Payments, Remands Verification

Penny Stock Report Without Price-Rigging Evidence Cannot Justify Addition: ITAT Delhi

ITAT Deletion of Section 68 Additions Upheld for Unabated AY Without Incriminating Material

Madras HC Remands Section 68 Addition After AO Failed to Examine Loan Evidence

Wrong-Year Capital Comparison Cannot Sustain Section 68 Addition: ITAT Mumbai

Nigeria, Hong Kong & “Source of Source” Additions Deleted u/ss 40(a)(i), 37 & 68: ITAT Chandigarh
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.
