#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.

No Section 68 addition when identity, creditworthiness & genuineness of investors established

ITAT deletes addition of Cash Deposit against Opening Balance during demonetization

Core Issues of Property Ownership, Leasehold Rights & Sale Remain Unexamined: ITAT Directs Readjudication

Non-appearance of directors cannot form sole basis for Section 68 addition

AO cannot reopen the assessment only on suspicion: ITAT Mumbai

MOOWR Instructions for denying benefit to Solar Power Generation Units was quashed

Deposits cannot be treated as Bogus merely because of common Directors

No Section 68 addition merely for non-response from directors to notices

ITAT Deletes Addition After Taxpayer Explains Capital Enhancement Source

AO Misconstrued Directions by PCIT, ITAT Kolkata Directs Re-adjudication

Capital Gains from CCL International Shares is genuine: ITAT Delhi

Kolkata ITAT deletes Share Premium Addition as identity & creditworthiness of Subscriber Companies proved

No Service Tax on Outbound Tours Outside Indian Territory: CESTAT Delhi

Section 68 additions can be made in the year in which cash credit was received
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.
