#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 Service Tax On Ocean Freight/Sea Transportation Services: Bombay HC

GST authorities must diligently verify documentation before imposing penalties

No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT deletes addition

Only Provisional Liquidator Can Represent a Company in Liquidation, Not Resigned Chairman: Delhi HC

Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad

ITAT Rules 90% Profit Claims Unimaginable in Development Work

Violation of Companies Act not turn share premium into taxable revenue receipt

Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C

No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT

ITAT deletes Section 69A and 69C addition due to insufficient evidence

ITAT Hyderabad Orders Review of Jewellers’ Demonetization Cash Deposits & Sales

ITAT Confirms Reassessment & Section 68 Addition on Share Subscription

ITAT Upholds Revision: No AO Inquiry on Political Donation Receipts for 80GGC Deduction

Section 68: Source of Cash Deposit Must Be Examined Before Addition
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.
