#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.

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

ITAT Raipur: Reassessment Quashed for Non-Service of Section 143(2) Notice

ITAT Hyderabad: 60% Tax Rate under Section 115BBE Applies to AY 2017-18

ITAT Deletes Section 68 Addition on Demonetisation Cash Sales of Jewellery Business

ITAT Panaji Remands ₹6.82 Cr Sales Suppression & Section 68 Additions for Fresh Review

ITAT Panaji: ₹17.95 Cr Reassessment Quashed as Section 148 Notice Time-Barred

Delhi ITAT Quashes ₹93 Cr Section 263 Revision: PCIT Cannot Demand Deeper Enquiry

Delhi ITAT Quashes Reassessment: No 143(2) Notice, No Valid Assessment

Section 68 Addition Not Justified by Demonetisation Sales Spike Alone: Lucknow ITAT

Section 263 Valid Where AO Dropped Bogus Purchase Addition Without Enquiry: ITAT Chandigarh

Mumbai ITAT: LTCG Exemption on Greencrest Shares Allowed; Investigation Report Alone Insufficient
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.
