#Section 68
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ITAT Quashes Reassessment Under Section 147 for Change of Opinion on Share Premium

Section 263 Valid for Wrong Section Applied to Bogus Purchases: ITAT Mumbai

Section 68 Addition Deleted on Property Advance Received & Refunded Through Banking Channels: ITAT Mumbai

Section 68 Addition Deleted on Genuine Penny Stock Transaction

Mumbai ITAT Deletes ₹14 Lakh Accommodation Entry Addition; Search Report Alone Insufficient

Delhi ITAT Deletes Section 68 Addition on Opening Loan Balance, Cancels Penalty

Mumbai ITAT Deletes ₹35.60 Lakh CCM Addition; Investigation Wing Information Alone Not Enough

ITAT Sets Aside Section 263 Revision on Issues Beyond Reassessment Scope

Penny Stock LTCG Exemption Cannot Be Denied Solely on Investigation Wing Report: ITAT Mumbai

LTCG Exemption Cannot Be Denied Solely on Investigation Wing Report: ITAT Mumbai

ITAT Ahmedabad Deletes Section 68 Addition on Shree Shaleen LTCG

ITAT Restricts Demonetisation Cash Deposit Addition to ₹5 Lakh, Rejects Section 115BBE Tax

Allahabad HC Remands Section 153A Cases to ITAT Over Incriminating Material Findings

Varanasi ITAT Quashes Reassessment; Earlier Assessment Had Examined Same Bank Account
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.
