#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 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur

Refund of excess duty allowed as Bill of Entry was filed belatedly due to system error

CIT(A) cannot vacate addition based on additional evidence without confronting AO

Sec. 115BBE special rates not applied to income surrendered during survey

Unexplained Cash Deposits during demonetization period was remanded back for proper verification

ITAT Remands Case with Penalty Due to Lack of Awareness of faceless proceedings

Addition based upon invalid Valuation Report not sustainable: ITAT Delhi

ITAT Hyderabad Upholds Section 68 Additions, Denies Section 80C deduction

Section 68 Addition Not Applicable if Books of Accounts not maintained: ITAT Mumbai

‘Proof Beyond Reasonable Doubt’ Applies to Criminal Cases, Not Income Tax

ITAT Delhi Deletes ₹26.35 Lakh Addition on Cash Deposits

Section 68 Applicable Only to Credits in Books in Relevant Year: Pune ITAT

Only Profit Element Taxable in Commodity Transactions: ITAT Mumbai

Addition on the basis of retracted statement not sustainable
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.
