#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.

ITAT Delhi Deletes Additions on Unsecured loans from sister concern & cash deposits

ITAT Mumbai quashes reassessment for sanction by wrong authority

ITAT Cochin Remands Share Capital Addition: Section 68 Invoked Without Notice

Higher tax rate of 60% u/s. 115BBE doesn’t apply to transactions prior to 01.04.2017: ITAT Chennai

Penalty for non-filing of Part-B of E-Way Bill reduced as Part-A generated which covered all details

Listed Company Not Required to Prove Source of Source under Section 68

Cash deposit during demonetization not added u/s. 68 as source duly explained

ITAT Delhi Remands ₹7.17 Crore Addition Case Back to AO for Review

Calcutta HC Dismisses Revenue Appeal on Section 68 Share Capital Addition

Addition of unexplained stock u/s. 69 upheld as claim of stock not supported by verifiable evidences

ITAT Mumbai Quashes Penny Stock LTCG Additions for Lack of Incriminating Material

Books Audited, Sales Accepted – ITAT Deletes Section 68 Addition on Demonetisation Deposits

Section 68 Not Applicable on Recorded Cash Sales – Demonetisation Addition Deleted

Cash Withdrawals in Gold Loan Business Not Taxable Under Section 69C: ITAT Mumbai
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.
