#Section 68
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Addition of Share Application Money deleted as Identity & Genuineness of Shareholders proved: ITAT Delhi

Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC

How to Handle Surrendered Income During a Tax Survey: A Practical Guide

Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad

ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS

HC upholds deletion of ₹13.56 crore Section 68 addition of share capital & premium

Calcutta HC Orders Rehearing of Income Tax Appeals Due to Wrong Address in Documents

Construction of new dwelling unit eligible for Section 54F deduction: ITAT Chennai

Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: ITAT Ahmedabad

CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata

Addition u/s. 68 restored on failure to discharge onus via evidence or material: ITAT Pune

Addition u/s. 68 restored due to deliberate withholding of information from NFAC: ITAT Pune

Assessment Under Section 44AD Instead of 44ADA: HC Upholds Section 263 Revision

No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad
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.
