#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.

Addition restricted to estimated profit element in bogus accommodation entries: ITAT Delhi

No Section 68 Addition for Alleged Bogus LTCG Without AO’s Independent Verification

Service tax exemption available to stem cell banking services: Supreme Court

₹4.05 Cr Addition Reduced to ₹12.5L by ITAT in Bogus Entry Case

No incidence of tax invokable without transfer: Delhi HC

Action u/s. 147 not justified when material found during search of another person is sole basis for reopening

Books Not Examined Properly: ITAT Kolkata Remands Demonetisation Cash Deposit Case

No addition towards unexplained cash credit u/s. 68 post rejection of books of accounts

ITAT Upholds Addition for Agricultural Income Jump Deemed Unbelievable

Assessee’s Illiteracy & Reliance on Accountant Accepted as Reasonable Cause by ITAT

PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi

Section 80P Deduction Not Available for Section 68 Unexplained Cash Credits

Ex-Parte Tax Order Set Aside as Assessee’s Counsel Faced depression & memory loss

Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back
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.
