#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 Income Enhancement Under Section 154 Without Hearing: Kolkata ITAT

Section 68 Inapplicable to Genuine Trade Payables: Pune ITAT Deletes ₹1.50 Crore Addition

Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC

Penny Stock LTCG Cannot Be Bogus Without Evidence Against Assessee: ITAT Mumbai

Ex-Parte Assessment Set Aside Due to Improper Notice Service: ITAT Surat

ITAT Mumbai Deletes ₹1.45 Crore Addition Based Only on Survey Statement

General Investigation Report Cannot Override Transaction-Specific Evidence: Delhi ITAT

Bangalore ITAT Deletes Section 68 Addition on Specified Bank Note Deposits by Co-op Society

Bangalore ITAT Quashes Reassessment: PCIT Not Competent to Sanction Notice Issued Beyond Three Years

Partner’s Capital Received Through Demand Drafts Cannot Be Added Under Section 68: Gujarat HC

Pune ITAT Holds Wrong Sanction Invalid, Quashes AY 2017-18 Reassessment

ITAT Delhi Quashes Reassessment Where Recorded Reason Gets No Addition

Pune ITAT Restores ₹68.65 Lakh Section 68 Addition for Fresh Verification

Journal Entry Recording Pre-existing Assets Is Not Unexplained Cash Credit: ITAT Bangalore
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.
