#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.

32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi

Old Credit Balances Cannot Be Taxed Under Section 68: ITAT Chennai

ITAT Rajkot Restricts Freight Disallowance and Upholds Relief on Loans, Gift and TDS

ITAT Nagpur Quashes Search Assessments for Invalid Section 153D Approval

ITAT Amritsar Quashes Section 68 Addition on Demonetization Cash Deposits

ITAT Delhi Deletes Section 68 Addition on Demonetisation Cash Sales Without Rejecting Books

Delhi ITAT Deletes Section 68 Addition on Unsecured Loans for Lack of AO Verification

Gujarat HC Upholds Deletion of Rs. 11.69 Crore Section 68 Loan Addition

ITAT Ahmedabad Deletes Section 68 Additions on Loan and Opening Creditor Balance

ITAT Rajkot Deletes Section 68 Addition on Agricultural Income Without Books

Old PAN Curable, but New ₹2.95 Crore Addition U/s 68 Deleted: ITAT Delhi

Section 153C Assessment Quashed: Ledger Must “Bear” on Assessee’s Income

AO Cannot Depreciate an Asset & Doubt Its Existence: Partners’ Capital Addition U/s 68 Deleted

Partners’ Capital Contributions Cannot Be Taxed Under Section 68: Telangana HC
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.
