#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 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

AO Forgot Original Scrutiny: ₹3.25 Cr Addition u/s 68 Quashed

GKN Breach Quashes ₹1.67-Crore Reassessment Addition u/s 68: Bangalore ITAT

Bangalore ITAT Remands TDS Disallowance, ₹10.70-Crore Credits & U/s 271AAC Penalty

Bangalore ITAT Orders Fresh Verification of ₹1 Crore Customer Advance U/s 68

Rajasthan HC Rejects Section 68 Share Capital Addition Based Only on Suspicion & Doubt

ITAT Surat Deletes Section 68 Addition on Genuine LTCG from Penny Stock Sale

ITAT Mumbai Allows Section 10(38) Exemption on Lifeline Drugs Share Gains Despite Penny Stock Allegations

ITAT Chandigarh Deletes Section 68 Addition on Demonetization Cash Sales for Lack of Adverse Evidence

ITAT Chandigarh Deletes Section 68 Addition on explained Demonetization Cash Deposits
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.
