#Section 68
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Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act

Service tax leviable on teaching yoga & meditation under ‘Health & Fitness Services’

RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions

Section 10(38) Exemption Ineligible for bogus LTCG on Penny Stock Equity Sales

Addition u/s 68 towards unexplained unsecure loan unsustainable as onus duly discharged

Corpus donations being capital in nature is not taxable

Addition u/s. 68 unsustainable as burden duly discharged by filing required documents

Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax

Addition u/s. 68 unsustainable as genuineness of depositors proved

Shipping bill amendment u/s. 149 allowed based on documents in existence at the time of export

Order passed based on submissions made before CIT(A) without conducting enquiry unsustainable

Nature and source of credit being linked to business it cannot be assessed under deeming section 68

Addition u/s 68 of Income Tax Act based on retracted statement unsustainable

Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
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.
