#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.

Section 68 Unsecured Loan Additions deleted: Identity, Creditworthiness & Genuineness Proven

Delhi HC Remands Bogus Purchase Case additions to ITAT

Presumptive taxation under Section 44AD doesn’t bar Section 68 additions

Goodwill created upon amalgamation is intangible asset eligible for Section 32 depreciation

Calcutta HC Stays Service Tax Demand on Construction Firm Over Limitation & Exemption

Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion

Renting out property on day-to-day basis treated as business income

Section 148 Notice Invalid: Jurisdictional AO Issued, Faceless Unit Assessed

Excess stock found during survey is business income, not unexplained U/S 115BBE

Excess Stock taxable as Business Income, Not U/S 115BBE: ITAT Pune

Calcutta HC Upholds ITAT Ruling on deletion of Share Capital Addition

Calcutta HC Affirms ITAT Order, Dismisses Revenue Appeal on Section 68 Addition

No Substantial Question of Law: Calcutta HC Dismisses Revenue’s Appeal in Section 68 Case

LTCG on Penny Stock: ITAT Delhi quashes Reassessment for Vague Reasons & Lack of Nexus
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.
