#Section 68
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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

Addition towards unexplained investment deleted as payment from NRI account proved

Addition u/s. 69 towards unexplained investment deleted as source duly explained

ITAT Orders Reassessment of Post-Demonetization Cash Deposits

Reopening under section 147 without tangible material is invalid: ITAT Chennai

Low Tax Effects: ITAT Delhi Dismisses Income Tax Appeal

Unexplained Cash Credits & Section 68: Tax & Legal Aspects

ITAT Raipur deletes Related-Party Loan Addition (Genuineness Proven)

Source of gift satisfactorily explained: ITAT deleted addition

ITAT Delhi upholds Addition of bogus LTCG from penny stock

Demonetization Deposits Explained: Section 68/69A not Invocable

Section 68 Limited to Current Year Cash Credits: ₹2 Cr Addition Deleted
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.
