#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 ₹2.38 Crore Section 68 Addition, Upholds PF/ESI Disallowance

ITAT Partly Allows Appeal: Section 68 Addition Sustained, 115BBE Rate Relief Granted for AY 2017-18

ITAT Chennai Deletes Section 69 Addition on Recorded Firm Investment

ITAT Kolkata Upholds Bogus LTCG Additions Applying Preponderance of Probabilities

C&AG Flags Errors in Taxation of Unexplained Transactions – Sections 68 to 69D & 115BBE

Mumbai ITAT: Section 115BBE Not Applicable to Estimated Cash Deposit Addition

Mumbai ITAT Quashes Reassessment as Escaped Income Was Not Quantified

Delhi HC Upholds Deletion of Section 68 Addition Made in Wrong Assessment Year

Mumbai ITAT: Fresh Investigation Info Cannot Justify Reassessment After 4 Years

ITAT Delhi Deletes Section 68 Addition for Loans Without Corroborative Search Material

ITAT Kolkata Deletes ₹20 Lakh Addition Based Solely on SMS and WhatsApp Messages

Delhi HC: ₹55-Crore Foreign Investment Cannot Be Added u/s 68 After Evidence Established

Section 68 Addition in Wrong Year Unjustified Even for Colourable Device: Delhi HC

Mumbai ITAT Deletes ₹68.41 Lakh Penny Stock Addition as Documentary Evidence Proved LTCG
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.
