#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.

Kolkata ITAT Upholds ₹2.79 Crore Section 68 Addition on Penny Stocks; Credit Need Not Be Cash

Delhi ITAT Deletes ₹7.15 Crore Protective Addition After Substantive Assessment Quashed

ITAT Chandigarh Remanded Cash Deposit Additions Over Multiple PAN Issue

Gujarat HC: Section 263 Orders Quashed as Section 14A Issue Was Already Examined in Original Assessment

Delhi HC Dismisses Section 68 Loan Addition Appeal as Assessee Proved Loan Genuineness

ITAT Chennai Deletes Section 69A Addition Cash Deposit Supported by Business Records

Bangalore ITAT: Demonetised Notes for Members’ Loan Recovery Not Taxable U/s 68

Jaipur ITAT: Reassessment Quashing Attains Finality After SC Dismisses Revenue’s SLP

Jodhpur ITAT: Penny Stock LTCG Cannot Be Treated as Bogus Without Linking Evidence

Bombay HC: Bogus Purchases Alone Cannot Trigger Section 69C; ₹104.99 Crore Addition Deleted

Lucknow ITAT: Sales Spike Alone Cannot Tax Demonetisation Cash as Unexplained

Panaji ITAT: AO Cannot Tax Loan Merely Doubting Creditor’s Creditworthiness

1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

MP HC Upholds ITAT Order Annuling Assessment and Deleting ₹2.88 Crore 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.
