#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.

Section 68 Addition on Anonymous Donations Set Aside by Visakhapatnam ITAT

Ahmedabad ITAT: ₹18.31 Lakh Cash Deposit Addition Restored for Bank Verification

ITAT Bangalore Quashes Section 263 Revision Over Partner Remuneration Deduction

Kolkata ITAT: Sundry Creditors Not Bogus Without Specific Notice; Reassessment Ordered

Kolkata ITAT: ₹36.53 Crore Accommodation Entries Taxable Only at 0.15% Commission

Delhi ITAT: AY 2015-16 Reassessment Time-Barred; ₹1.33 Crore Penny-Stock Addition Quashed

Delhi ITAT: ₹97.07 Crore Share Capital Addition Deleted; Investor’s Low Income Not Conclusive

Delhi ITAT: ₹2 Crore Jewellery Addition Deleted; Marriage Gifts & Ancestral Jewellery Explained

Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable

Pune ITAT Deletes ₹2.61 Crore Addition: Genuine Jewellery Sales Not Taxable U/s 68

Pune ITAT: Income Already Taxed Cannot Be Added Again as Unexplained Money

Calcutta HC Rejects Revenue Appeal Where Tax Effect Was Below ₹2 Crore

Section 151 Approval by Wrong Authority Invalidates Reassessment: Raipur ITAT

Kolkata ITAT Upholds Bogus LTCG Findings Based on Penny Stock Transactions
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.
