#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 Deletes Addition: Income Declared, No Money Laundering Evidence

Past Savings Justify Cash Deposits During Demonetization: ITAT Lucknow

Delayed Cash Deposits During Demonetization due to unforeseen circumstances Justified: ITAT Bangalore

Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

ITAT Sets Aside Demonetization Cash Deposit Order against SIM Card Business

ITAT Remands Case for Reassessment of Cash Deposits

No application of sec. 145(3) without identifying specific defects in Books

AO’s order cannot be deemed erroneous Solely Due to PCIT Disagreement: ITAT Jaipur

Cash Sales during Demonetization Accounted & Taxed Not Unexplained Income U/S 68

Approval accorded u/s. 153D in mechanical manner is unsustainable: Delhi HC

Unsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur

No addition u/s 68 as contribution to share capital was genuine

Genuine Promoter Loan: ITAT Delhi Deletes Unexplained Credit Addition

ITAT Rajkot directs AO to verify genuineness of transaction for addition towards unsecured loan
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.
