#Section 68
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Mere Same-Year Loan Repayment Does Not Establish Genuineness: ITAT Mumbai

ITAT Mumbai Deletes ₹1.71 Crore Section 68 Addition on Advance Received & Refunded Through Banking Channels

ITAT Mumbai Deletes Section 68 Addition on Repaid Unsecured Loans Through Banking Channels

ITAT Ahmedabad Quashes Section 263 Revision Over Change of Disallowance Provision

ITAT Hyderabad Quashes Section 263 Revision as AO Had Examined Bad Debts & Buy-Back Tax

ITAT Chennai Deletes Section 69A Addition on Explained SBN Deposits During Demonetisation

Delhi ITAT Deletes ₹15.90 Lakh Addition; Genuine Sale Not Bogus Due to Buyer’s Status

Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason

ITAT Delhi Deletes Section 68 Addition as Unsecured Loan Was Repaid Through Banking Channels

No Evidence of Accommodation Entry, Section 10(38) Exemption Allowed: ITAT Mumbai

Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi

Donations from Identified Donors Cannot Be Taxed as Anonymous Donations: Delhi ITAT

Delhi ITAT: Demonetisation Addition Deleted Despite No Cash Balance in Earlier Section 44AD ITRs

ITAT Deletes 200% Penalty on Disallowed Section 80GGC Political Donation Claim
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.
