#Section 68
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ITAT Ahmedabad Quashes ₹2.99 Cr Share Capital Addition – No “Source of Source” for AY 2009-10

Loans received & repaid cannot be treated as accommodation entries: ITAT Ahmedabad

Limited Scrutiny Breach: AO Cannot Travel Beyond Statutory Scope – ITAT Raipur

Earlier-Year Loan Not Taxable Under Section 68: ITAT Deletes Rs. 2.5 Cr Addition

ITAT Kolkata Upholds Documentary Proof – ₹1.92 Cr Share Capital Addition Deleted

CPC Exceeded Powers: Section 143(1) Adjustment on Insurance Policy Quashed

Provisions Under Income‑tax Law to Combat Tax Avoidance & Tax Evasion

ITAT Chennai Allows Fresh Evidence to Challenge ₹3.79 Crore Addition u/s 68

ITAT deletes Section 68 Addition for cash withdrawals by a fruit commission agent

ITAT Pune Condoned Delay & Remands Demonetization Cash Deposit Case

ITAT Delhi Drops Suspicion based Massive ₹190 Cr Bogus Share Capital Addition

ITAT Kolkata deleted ₹9.32 crore addition on alleged bogus share sales

Addition of agricultural income as unexplained u/s. 68 remitted back as documents evidence now submitted

Cryptic AO Order on ₹1.45 Cr Addition U/s 68 Remanded by ITAT Kolkata
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.
