#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
ITAT Ahmedabad Quashes ₹116 Cr Bogus Sales Addition – Reopening Time-Barred
Income Tax
Income Tax
Share Application Money Forfeiture is Capital Receipt & Not Taxable u/s 68
Income Tax
Income Tax
CIT(A) cannot dismiss appeal for non-prosecution without disposing on merits
Income Tax
Income Tax
Assessee Proves Identity & Source – ₹39 Cr Section 68 Addition quashed
Custom Duty
Custom Duty
Double payment of amount of customs duty is only deposit hence time limit for refund doesn’t apply
Income Tax
Income Tax
Broker Transactions through Banking Channel Not Unexplained Cash Credit
Income Tax
Income Tax
ITAT Mumbai Upholds Deletion of Rs. 4.24 Crore Unexplained Cash Credit
Income Tax
Income Tax
Unsecured loan addition u/s. 68 not sustained as identity, creditworthiness and genuineness proved
Income Tax
Income Tax
Sundry Creditors Cannot Be Treated as Unexplained Cash Credits u/s 68: ITAT Delhi
Income Tax
Income Tax
No addition u/s 69A of ₹10.46L for cash deposits by assessee during demonetization period
Income Tax
Income Tax
No addition u/s 68 and 69C for Penny Stock case without any evidence
Income Tax
Income Tax
No Proof of Accommodation Entries, ₹3.62 Cr Addition Unsustainable
Income Tax
Income Tax
ITAT Delhi Allows Appeal as NFAC Ignored Assessee’s Submissions
Income Tax
Income Tax
Section 68 Addition Unsustainable When Loan Interest Declared in ITR
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.
