#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.

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

Gujarat HC Upholds Section 10(38) Exemption as LTCG Was Supported by Evidence

ITAT Mumbai Deletes Section 68 Addition on Sunrise Asian Shares LTCG Claim

Bombay HC Upholds Deletion of Section 68 Addition as Creditworthiness Was Established

ITAT Varanasi Deletes Section 68 Addition on Cash Sales Already Accounted as Turnover

ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats

Client Code Modification Alone Cannot Justify Section 68 Addition: ITAT Mumbai

ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason

ITAT Raipur: Ad Hoc Wage Disallowance Cut to ₹1 Lakh; Section 68 Additions Deleted

ITAT Pune Quashes Reassessment Based on Wrong Facts and Borrowed Satisfaction

ITAT Mumbai Deletes Section 68 Addition on Genuine Penny Stock LTCG Claim

ITAT Allows Section 10(38) LTCG Exemption on Sunrise Asian Shares

Delhi ITAT: Section 115BBC Applies Only if Donor Denies Donation
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.
